Franchise and Income Tax Formal Legal Opinions 1998

Get Free Acrobat Reader! Most documents on this page are in the Adobe Portable Document Format (pdf). The current version of Acrobat Reader should be used to view pdf files. A free copy of the Acrobat Reader software is available from Adobe.

Appeal No.

Appeal Name

Date

98-SBE-001

ZENITH NATIONAL INSURANCE CORP.
EXPENSES – ALLOCATION
EXPENSES – EXEMPT INCOME
INTEREST EXPENSE / INTEREST OFFSET
Revenue and Taxation Code section 24425.
Internal Revenue Code section 265.
Revenue Procedure 72-18, 1972-1 C.B. 740.
E.F. Hutton Croup, Inc. v. United States (1987) 811 F.2d 581, 584.
Great Western Financial Corp. v. Franchise Tax Board (1971) 4 Cal.3d 1.
Appeal of Mission Equities Corp., 75-SBE-002, Jan. 7, 1975

Jan. 8, 1998

98-SBE-001-A

ZENITH NATIONAL INSURANCE CORP.
PETITION FOR REHEARING

June 25, 1998

98-SBE-002

AMREP, INC.
BANKRUPTCY
DISMISSAL OF APPEAL

Feb. 26, 1998

98-SBE-003

DOUGLAS AND BARBARA BROYLES, ET AL.
PARTNERSHIPS
SMALL BUSINESS STOCK
Revenue and Taxation Code section 18162.5
Appeal of Thomas J. and Gerd Perkns, et al., 96-SBE-010, Apr. 11, 1996
Appeals of Diane L. Morris Trust, et al., 89-SBE-019, Aug. 2, 1989

May 1, 1998

98-SBE-004

ALPHA THERAPEUTIC CORPORATION
EXEMPT INCOME
Revenue and Taxation Code section 23151.
Revenue and Taxation Code section 33

Dec. 10, 1998

98-SBE-005

AUTOMOBILE CLUB OF SOUTHERN CALIFORNIA
COOPERATIVE ASSOCIATIONS
TAX-EXEMPT ORGANIZATION
Corporations Code section 7411
Internal Revenue Code section 277.
California State Automobile Association v. Franchise Tax Board (1987) 191 Cal.App.3d 1253

Nov. 19, 1998

98-SBE-006

BARBARA GODEK
HEAD OF HOUSEHOLD
Revenue and Taxation Code section 17042
Internal Revenue Code section 2.
Internal Revenue Code section 7703.
Appeal of William Tierney, 97-SBE-006-A, Sept. 10, 1997.

Nov. 19, 1998