Sample Format of Old BOE Opinions

Prior Formal Opinions of the Board of Equalization Adopted from 1930-2015

1930-1969

Opinion	Year	Cite
MAGALIA MINING COMPANY	1930	30-sbe-001
SONOMA MINES COMPANY	1930	30-sbe-002
SOUTHERN CONSOLIDATED MINING COMPANY	1930	30-sbe-003
WATER FRONT TIDE LAND CO	1930	30-sbe-004
UNION BLUE GRAVEL MINING COMPANY	1930	30-sbe-005
E. A. TEST, INC	1930	30-sbe-006
KERN COUNTY LAND COMPANY	1930	30-sbe-007
MISS SAYLOR'S CHOCOLATES, INC	1930	30-sbe-008
ORIGINAL SIXTEEN TO ONE MINE, INCORPORATED	1930	30-sbe-009
PACIFIC COMPANY	1930	30-sbe-010
PACIFIC MANIFOLDING BOOK COMPANY, LIMITED	1930	30-sbe-011
PALO ALTO HARDWARE COMPANY	1930	30-sbe-012
SAN CHRISTINA INVESTMENT COMPANY, MISSION CONSOLIDATED REALTY AND UNIVERSAL COMPANY	1930	30-sbe-013
SAN LUIS MINING COMPANY	1930	30-sbe-014
TAY-HOLBROOK, INC.	1930	30-sbe-015
UNIVERSAL PICTURES CORPORATION, METRO-GOLDWYN-MAYER DISTRIBUTING CORPORATION, JACK WHITE COMEDY CORPORATION, LLOYD HAMILTON CORPORATION, AND LUPINO LANE COMEDY CORPORATION	1930	30-sbe-016
VORTOX MANUFACTURING COMPANY	1930	30-sbe-017
WESTINGHOUSE ELECTRIC & MANUPASTURING COMPANY	1930	30-sbe-018
DOUGLAS AIRCRAFT COMPANY, INC.	1930	30-sbe-019
PORTLAND CALIFORNIA STEAMSHIP CO	1930	30-sbe-020
A. TEICHERT & SON, INC.	1931	31-sbe-001
MATSON NAVIGATION CO.	1931	31-sbe-002
METRO-GOLDWYN-MAYER DISTRIBUTING CORPORATION	1931	31-sbe-003
R. J. REYNOLDS TOBACCO COMPANY	1931	31-sbe-004
REAL PROPERTY INVESTMENT CORPORATION	1931	31-sbe-005
UNION OIL COMPANY OF CALIFORNIA	1931	31-sbe-006
WILLIAM G. IRWIN ESTATE COMPANY	1931	31-sbe-007
LA REE POUDRE SHOPPES	1931	31-sbe-008
LA REE FOUDRE SHOPPES	1931	31-sbe-009
J. S. GARNETT COMPANY	1931	31-sbe-010
JONES-MOORE PAINT HOUSE, INC.	1931	31-sbe-011
THE S. A. GERRARD COMPANY	1931	31-sbe-012
HANCOCK OIL COMPANY	1931	31-sbe-013
BOCA LAND COMPANY	1931	31-sbe-014
EYRE INVESTMENT COMPANY	1931	31-sbe-015
MISS SAYLORS, INCORPORATED	1931	31-sbe-016
FIRST NATIONAL BANK OF COVINA	1931	31-sbe-017
J. S. GARNETT COMPANY	1931	31-sbe-018
BERKELEY GUARANTEE BUILDING AND LOAN ASSOCIATION	1931	31-sbe-019
HOMESTAKE MINING COMPANY	1931	31-sbe-020
HOWARD AUTOMOBILE COMPANY	1931	31-sbe-021
HOWARD AUTOMOBILE COMPANY OF LOS ANGELES	1931	31-sbe-022
MARCHANT CALCULATING MACHINE CO.	1931	31-sbe-023
R. D. SIBLEY & CO.	1931	31-sbe-024
WESTINGHOUSE ELECTRIC & MANUFACTURING COMPANY	1931	31-sbe-025
C. Q. Brady	1931	31-sbe-026
ASSOCIATED PIPE LINE COMPANY	1931	31-sbe-027
AMERICAN ENGRAVING AND COLOR PLATE CO.	1931	31-sbe-028
CHAMBERLAIN CO.	1931	31-sbe-029
DELTA WAREHOUSE COMPANY	1931	31-sbe-030
CHARLES HARLEY COMPANY	1931	31-sbe-031
CORONET COMEDIES, INC.	1931	31-sbe-032
FILICE AND PERRELLI CANNING COMPANY, INCORPORATED	1931	31-sbe-033
FIRST NATIONAL BANK OF SAN JOSE	1931	31-sbe-034
FRED B. NEUHOFF COMPANY	1931	31-sbe-035
GREAT WESTERN ELECTRO CHEMICAL COMPANY	1931	31-sbe-036
KECK INVESTMENT COMPANY	1931	31-sbe-037
HUGH B. EVANS, INC.	1931	31-sbe-038
G. S. DONALDSON INVESTMENT CO.	1931	31-sbe-039
HICKS-HAGER ESTATE CO.	1931	31-sbe-040
O. W. CHILDS ESTATE CO.	1931	31-sbe-041
TITLE GUARANTEE AND TRUST CO.	1931	31-sbe-043
THE CALIFORNIA NATIONAL BANK OF SACRAMENTO	1932	32-sbe-001
CATALINA VIEW OIL COMPANY	1932	32-sbe-002
THE PETROLEUM COMPANY	1932	32-sbe-003
PETROLEUM RECTIFYING COMPANY OF CALIFORNIA	1932	32-sbe-004
SPICER AND COMPANY	1932	32-sbe-005
E. A. TEST, INC.	1932	32-sbe-006
STANLEY HILLER, LTD.	1932	32-sbe-007
INSTITUTE OF MUSICAL EDUCATION, LTD.	1932	32-sbe-008
HOMESTAKE MINING COMPANY	1932	32-sbe-009
JAMESON PETROLEUM COMPANY	1932	32-sbe-010
KEYSTONE DRUG COMPANY	1932	32-sbe-011
UNITED STATES OIL & ROYALTIES COMPANY	1932	32-sbe-012
ALAMITOS LAND CO., HOLLY DEVELOPMENT COMPANY, BOLSA LAND CO. and RICE RANCH OIL COMPANY	1932	32-sbe-013
BURNHAM EXPLORATION COMPANY	1932	32-sbe-014
THE HANCOCK OIL COMPANY OF CALIFORNIA	1932	32-sbe-015
INTERTYPE CORPORATION	1932	32-sbe-016
MAY DEPARTMENT STORES COMPANY	1932	32-sbe-017
PACIFIC COAST ENGINEERING COMPANY	1932	32-sbe-018
PACIFIC COMPANY	1932	32-sbe-019
SOLANA BEACH DRUG CO.	1932	32-sbe-020
CROWN REALTY COMPANY	1932	32-sbe-021
R. C. MASON & CO., LTD.	1932	32-sbe-022
CECIL B. DeMILLE PRODUCTIONS, INC.	1932	32-sbe-023
BREITSTEIN MANUFACTURING COMPANY	1932	32-sbe-024
CONSTRUCTION COMPANY OF NORTH AMERICA	1932	32-sbe-025
INDEPENDENT ROCK CO., LTD.	1932	32-sbe-026
THE JADE OIL COMPANY	1932	32-sbe-027
KILLEFER MANUFACTURING COMPANY	1932	32-sbe-028
MERRYMAN ESTATE COMPANY	1932	32-sbe-029
PIONEER LAUNDRY CO., AMALGAMATED LAUNDRIES, WATSONVILLE AND PAJARO VALLEY STEAM LAUNDRIES, METROPOLITAN LAUNDRY COMPANY, LTD.	1932	32-sbe-030
RICHMOND FURNITURE COMPANY	1932	32-sbe-031
UNION OIL ASSOCIATES	1932	32-sbe-032
WILSHIRE ANNEX OIL COMPANY	1932	32-sbe-033
FISHER BODY ST. LOUIS COMPANY	1932	32-sbe-034
WURM-WOVEN HOSIERY MILLS	1932	32-sbe-035
CORPORATION OF AMERICA, BANKAMERICA COMPANY AND ASSOCIATED AMERICAN DISTRIBUTORS	1932	32-sbe-036
POPE ESTATE CO.	1932	32-sbe-037
WESTINGHOUSE ELECTRIC & MANUFACTURING COMPANY	1932	32-sbe-038
FILOLI, INCORPORATED	1932	32-sbe-039
HOWARD AUTOMOBILE COMPANY	1932	32-sbe-040
HOWARD AUTOMOBILE COMPANY OF LOS ANGELES	1932	32-sbe-041
HOWARD AUTOMOBILE COMPANY OF LOS ANGELES	1932	32-sbe-042
SOUTHWESTERN: CEMENT ASSOCIATES O’NEIL FRUIT COMPANY	1932	32-sbe-043
OLIVER CONTINUOUS FILTER COMPANY	1932	32-sbe-044
J. BRAMDENSTEIN INVESTMENT CO.	1933	33-sbe-001
BARNSDALL OIL COMPANY OF CALIFORNIA	1933	33-sbe-002
ORANGE ICE AND COLD STORAGE COMPANY	1933	33-sbe-003
HALE BROS. REALTY CO.	1933	33-sbe-004
ITALIAN VINEYARD ASSOCIATES and VINEYARD STOCKHOLDING COMPANY	1933	33-sbe-005
MERRYMAN ESTATE COMPANY	1933	33-sbe-006
T. J. HORGAN CO.	1933	33-sbe-007
W. D. BALLINGER COMPANY	1933	33-sbe-008
ITALIAN VINEYARD ASSOCIATES	1933	33-sbe-009
KASSER EGG PROCESS CO.	1933	33-sbe-010
HENRY INVESTMENT COMPANY	1933	33-sbe-011
THE INSURANCE FINANCE CORPORATION	1933	33-sbe-012
STATE MUTUAL BUILDING AND LOAN ASSOCIATION	1933	33-sbe-013
WELLINGTON OIL COMPANY, LTD.	1933	33-sbe-014
WILMINGTON TRANSFER AND STORAGE COMPANY	1933	33-sbe-015
THE FIRST NATIONAL BANK IN GLENDALE	1933	33-sbe-016
CUASTI ESTATE COMPANY	1933	33-sbe-017
PIONEER PROVISION CO.	1933	33-sbe-018
RAPHAEL WEILL & COMPANY	1933	33-sbe-019
WELCH HOLDING CO.	1933	33-sbe-020
ANDERSON BARNGROVER RANCH CO.	1933	33-sbe-021
THE McGILVRAY COMPANY	1933	33-sbe-022
WILSHIRE OIL COMPANY, INC.	1933	33-sbe-023
PACIFIC FINANCE CORPORATION	1933	33-sbe-024
PACIFIC FINANCE CORPORATION	1933	33-sbe-025
WEST COAST KALSOMINE COMPANY	1933	33-sbe-026
GRAND CENTRAL PUBLIC MARKET INCORPORATED, a corporation	1933	33-sbe-027
COMMERCIAL SECURITIES CORPORATION, CONS.	1934	34-sbe-001
FIRST NATIONAL BANK OF OCEANSIDE	1934	34-sbe-002
HOWARD AUTOMOBILE COMPANY OF LOS ANGELES	1934	34-sbe-003
MATSON NAVIGATION CO., THE OCEANIC STEAMSHIP COMPANY, AND MATSON TERMINALS, INC.	1934	34-sbe-004
REDWOOD THEATRES, INCORPORATED	1934	34-sbe-005
HUNTINGTON LAND AND IMPROVEMENT CO.	1934	34-sbe-006
B. F. COULTER ASSOCIATION	1934	34-sbe-007
LONG BEACH BUILDING AND LOAN ASSOCIATION	1934	34-sbe-008
THE RICHARD CORPORATION	1934	34-sbe-009
CHESTER FIREPROOF BUILDING COMPANY CENTRAL FIREPROOF BUILDING COMPANY BILICKE-ROWAN COMMERCIAL BUILDING COMPANY COMMERCIAL FIREPROOF BUILDING COMPANY	1934	34-sbe-010
THEBO, STARR AND ANDERTON, INC.	1934	34-sbe-011
AMERICAN DREDGING COMPANY	1934	34-sbe-012
GREAT WESTERN ELECTRO CHEMICAL COMPANY	1934	34-sbe-013
GREAT WESTERN ELECTRO CHEMICAL COMPANY	1934	34-sbe-014
K. HOVDEN COMPANY	1934	34-sbe-015
DE CAMP HUDSON CO., LTD.	1934	34-sbe-016
H. H. Z. ESTATE COMPANY	1934	34-sbe-017
J. D. AND A. B. SPRECKELS INVESTMENT COMPANY	1934	34-sbe-018
MILHAM EXPLORATION COMPANY	1934	34-sbe-019
ROCKGAS UTILITIES COMPANY, LTD., and IMPERIAL GAS COMPANY	1934	34-sbe-020
LINCOLN REALTY COMPANY	1934	34-sbe-021
HOME LAUNDRY COMPANY	1934	34-sbe-022
HEMET PACKING COMPANY	1934	34-sbe-023
FIFTH STREET BUILDING	1934	34-sbe-024
DELTA WAREHOUSE COMPANY	1934	34-sbe-025
APPLE GROWERS ICE AND COLD STORAGE COMPANY	1934	34-sbe-026
WESTERN STATES GASOLINE CORPORATION	1934	34-sbe-027
CARSON ESTATE COMPANY	1935	35-sbe-001
MALCOLM BROCK COMPANY	1935	35-sbe-002
OAKLAND BUILDING & MORTGAGE COMPANY	1935	35-sbe-003
ODD FELLOWS TEMPLE ASSOCIATION OF PASADENA	1935	35-sbe-004
LONG BEACH BUILDING AND LOAN ASSOCIATION	1935	35-sbe-005
JEFFRIES BANKNOTE COMPANY	1935	35-sbe-006
HOWARD AUTOMOBILE COMPANY	1935	35-sbe-007
HARRY FINK & COMPANY, and LERNICH, INC.	1935	35-sbe-008
H.& F. COMPANY, INC.	1935	35-sbe-009
FIDELITY SECURITIES CORPORATION	1935	35-sbe-010
DELTA MANUFACTURING COMPANY	1935	35-sbe-011
U. S. ROYALTY OIL CORPORATION AND CONSOLIDATED ROYALTIES, INC.	1935	35-sbe-012
CALIFORNIA LOAN CORPORATION	1935	35-sbe-013
WALTON N. MOORE DRY GOODS COMPANY, INC.	1936	36-sbe-001
MUSIC INDUSTRIES ACCEPTANCE CORPORATION	1936	36-sbe-002
APEX ROTAREX MANUFACTURING CO.	1936	36-sbe-003
VICTOR BELTING & RUBBER COMPANY, IMC.	1936	36-sbe-004
TIDINGS PUBLISHING COMPANY	1936	36-sbe-005
WILBUR-ELLIS COMPANY	1936	36-sbe-006
INTERTYPE CORPORATION	1937	37-sbe-001
VALLEJO ELECTRIC LIGHT AND POWER COMPANY	1938	38-sbe-001
FOX-NORMANDIE, LTD.	1938	38-sbe-002
FENN-SHELTON COMPANY	1938	38-sbe-003
CALIFORNIA DISPATCH LINE	1938	38-sbe-004
O'BRYAN BROTHERS, INC.	1938	38-sbe-005
NEWPORT HARBOR PUBLISHING COMPANY	1938	38-sbe-006
FEDERAL LAND AND DEVELOPMENT COMPANY	1938	38-sbe-007
SAM KATZ	1938	38-sbe-008
RETAILERS CREDIT ASSOCIATION OF ALAMEDA COUNTY	1938	38-sbe-009
SECURITY TITLE INSURANCE AND GUARANTEE COMPANY	1938	38-sbe-010
SAMUEL HAMBURGER, INC.	1938	38-sbe-011
FURLONG ESTATE COMPANY	1938	38-sbe-012
FOURTH AND MARKET STREET GARAGE	1938	38-sbe-013
EVANS AUTO AND TRUCK RENTAL COMPANY	1938	38-sbe-014
ARBUD INVESTMENT COMPANY	1938	38-sbe-015
SEE'S CANDY SHOPS, INC.	1939	39-sbe-001
FIRST FEDERAL SAVINGS AND LOAN ASSOCIATION OF HOLLYWOOD	1939	39-sbe-002
ELD METAL COMPANY, INC.	1939	39-sbe-003
DUNNING PROCESS COMPANY	1939	39-sbe-004
HELEN WILCOX CORBETT	1939	39-sbe-005
EL DORADO OIL WORKS	1939	39-sbe-006
FILTROL COMPANY OF CALIFORNIA	1939	39-sbe-007
GILMORE OIL COMPANY	1939	39-sbe-008
GREAT NORTHERN RAILWAY COMPANY	1939	39-sbe-009
GREEN SPOT, INC.	1939	39-sbe-010
IMPERIAL GYPSUM AND OIL CORPORATION	1939	39-sbe-011
J. H. MARTINUS & SONS	1939	39-sbe-012
FOWLER D. and WILMA DE ROOS JONES	1939	39-sbe-013
MARCUS-LESOINE, INC.	1939	39-sbe-014
MIRABEL COMPANY	1939	39-sbe-015
PETERSON LUMBER AND FINANCE COMPANY	1939	39-sbe-016
RECLAIMED ISLAND LANDS COMPANY	1939	39-sbe-017
ZOE AKINS RUMBOLD	1939	39-sbe-018
SERIAL PRODUCING CORPORATION	1939	39-sbe-019
DUDLEY S. STAYNER and OLIVIA J. STAYNER	1939	39-sbe-020
WATERMAN PLUMBING COMPANY	1939	39-sbe-021
WILBUR ELLIS COMPANY	1939	39-sbe-022
C. H. WILCOX	1939	39-sbe-023
DOROTHY E. WILCOX	1939	39-sbe-024
MARJORIE GRACE WILCOX	1939	39-sbe-025

1970-2015

Opinion	Year	Cite
CHARLES K. HOLDEN	1970	70-sbe-001
GEORGE E. JR., AND ALICE J. ATKINSON	1970	70-sbe-002
JOSEPH H. BABROS	1970	70-sbe-003
E. C. AND P. M. BRAEUNIG	1970	70-sbe-004
SAMUEL DERIKRAVA	1970	70-sbe-005
GLENN T. AND STELLA DODGE	1970	70-sbe-006
C. PARDEE ERDMAN	1970	70-sbe-007
BRET HARTE INN, INC., ET AL.	1970	70-sbe-008
3M BUSINESS PRODUCTS SALES, INCORPORATED, FORMERLY THERMO-FAX SALES, INCORPORATED	1970	70-sbe-009
MARYLAND CUP CORPORATION	1970	70-sbe-010
JAMES T. SHIOSAKI	1970	70-sbe-011
HUGH S. AND BARBARA L. JENINGS	1970	70-sbe-012
SWIFT & COMPANY	1970	70-sbe-013
DAVID AND HAZEL SPATZ	1970	70-sbe-014
AMERICAN SAVINGS AND LOAN ASSOCIATION	1970	70-sbe-015
HARBISON-WALKER REFRACTORIES COMPANY	1970	70-sbe-016
J. J. NEWBERRY CO.	1970	70-sbe-017
MANUFACTURERS BANK .	1970	70-sbe-018
NEWPORT BALBOA SAVINGS AND LOAN ASSOCIATION	1970	70-sbe-019
SEARS, ROEBUCK AND CO., ET AL.	1970	70-sbe-020
HERBERT TUCHINSKY	1970	70-sbe-021
CHALLENGE BANNER CREDIT UNION	1970	70-sbe-022
SAN ANTONIO WATER COMPANY	1970	70-sbe-023
ARTHUR P. AND JEAN MAY RECH	1970	70-sbe-024
ARTHUR C. AND VIRGINIA L. REIMAN	1970	70-sbe-025
COLOR SERVICE, INC., TAXPAYER,LENARD E. NOLAND AND LLOYD T. CRELIA, TRANSFEREES	1970	70-sbe-026
ELECTROCHIMICA CORPORATION	1970	70-sbe-027
SECURITY FIRST NATIONAL BANK	1970	70-sbe-028
BEVERLY HILLS FEDERAL SAVINGS AND LOAN ASSOCIATION	1970	70-sbe-029
ESTATE OF EDITH C. PANUZZI, DECEASED, JOSEPH O. PANUZZI, EXECUTOR	1970	70-sbe-030
IMPERIAL HAY GROWERS ASSOCIATION	1970	70-sbe-031
SHAFFER RENTALS, INC.	1970	70-sbe-032
SIGNAL OIL AND GAS COMPANY, SUCCESSOR IN INTEREST TO THE GARRETT CORPORATION	1970	70-sbe-033
CALIFORNIA ASSOCIATION OF SCHOOL ADMINISTRATORS	1970	70-sbe-034
CALIFORNIA ELEMENTARY SCHOOL ADMINISTRATORS' ASSOCIATION	1970	70-sbe-035
CAL-WEST BUSINESS SERVICES, INC.	1970	70-sbe-036
JACKSON APPLIANCE, INC.	1970	70-sbe-037
MONSANTO COMPANY	1970	70-sbe-038
OILWELL MATERIALS & HARDWARE CO., INC.	1970	70-sbe-039
JACK A. AND NORMA E. DOLE	1970	70-sbe-040
CHARLES L. AND ELLEN M. DONICA	1970	70-sbe-041
RICHARD W. AND HAZEL R. HILL	1970	70-sbe-042
FRED C. AND DALE N. KLEMP	1970	70-sbe-043
HARBISON-WALKER REFRACTORIES COMPANY	1970	70-sbe-044
FIRST FEDERAL SAVINGS AND LOAN ASSOCIATION OF SAN DIEGO.	1970	70-sbe-045
TIP TOP DELIGHTS, INC.	1970	70-sbe-046
LEON G. GILLASPIE.	1970	70-sbe-047
PAUL GREENING TRUST, JACK W. AND ROBERT GREENING, CO-TRUSTEES	1970	70-sbe-048
ROBERT R. RAMLOSE	1970	70-sbe-049
BORIS S. STANLEY	1970	70-sbe-050
ANDREW L. ANDREOLI	1971	71-sbe-001
ORANGE SAVINGS AND LOAN ASSOCIATION	1971	71-sbe-002
TWO PINE STREET COMPANY	1971	71-sbe-003
JOHN AND CODELLE PEREZ	1971	71-sbe-004
MELVIN G. AND MARJORIE E. QUAYLE	1971	71-sbe-005
ADMIRAL BUILDING COMPANY	1971	71-sbe-006
BRENT L. BERRY	1971	71-sbe-007
ALAN B. AND HELEN E. LITTRELL	1971	71-sbe-008
SAMUEL AND RUTH REISMAN	1971	71-sbe-009
LEE J. AND CHARLOTTE WOJACK	1971	71-sbe-010
JOSEPH J. AND JULIA A. BATTLE	1971	71-sbe-011
ROBERT G. AND PATRICIA A. PFAU	1971	71-sbe-012
ROBERT B. AND JOANNA C. RADNITZ	1971	71-sbe-013
HENRY D. AND RAE ZLOTNICK	1971	71-sbe-014
REGAL GOLD LOAN AND RENTAL COMPANY	1971	71-sbe-015
BERNARD AND HELEN FERNANDEZ	1971	71-sbe-016
ALBERT E. AND S. JEAN HORNSEY	1971	71-sbe-017
CECIL L. AND BONAI G. SANDERS	1971	71-sbe-018
EVERETT R. AND EMELINE H. TAYLOR	1971	71-sbe-019
CHARLES H. AND NORMA L. ANDREWS	1971	71-sbe-020
YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF SANTA MONICA	1971	71-sbe-021
ARTHUR AND FRANCES E. HORRIGAN	1971	71-sbe-022
WALTER W. AND IDA J. JAFFEE FORMERLY IDA J. REICHENBACH	1971	71-sbe-023
WOODWARD ENTERPRISES, INC.	1971	71-sbe-024
HAROLD AND SYLVIA PANKEN	1971	71-sbe-025
JOHN A., JR., AND LENORA M. PORCELLA	1971	71-sbe-026
BARRY S. BLEECK	1971	71-sbe-027
ESTATE OF RICHARD LUEBBERT, DECEASED, AND VERLA LUEBBERT	1971	71-sbe-028
BRATTAIN CONTRACTORS, INC.	1971	71-sbe-029
GEORGE W. FAIRCHILD	1971	71-sbe-030
Hyman and Mabel K. Krieger	1971	71-sbe-031
MARY. FRANCES SAYER	1971	71-sbe-032
ANN SCHIFANO	1971	71-sbe-033
ALDEN SCHLOSS	1971	71-sbe-034
RALPH J. AND BETTY M. BECKER	1971	71-sbe-035
ESTATE OF ELEANOR M. GANN, DECEASED, BANK OF AMERICA N T & S A, EXECUTOR	1971	71-sbe-036
RIAD GHALI	1971	71-sbe-037
HAROLD AND LOIS LIVINGSTON	1971	71-sbe-038
JOSEPH B. AND CORA MORRIS	1971	71-sbe-039
WESTERN OUTDOOR MARKETS	1972	72-sbe-001
PARITEM AND JANIE POONIAN	1972	72-sbe-002
HARBISON-WALKER REFRACTORIES COMPANY	1972	72-sbe-003
FRANCIS L. AND CAROLE A. CARRINGTON	1972	72-sbe-004
CLYDE L. AND JOSEPHINE CHADWICK	1972	72-sbe-005
NAKE M. KAMRANY	1972	72-sbe-006
JOHN J. AND GLADYS A. LEBLOCK	1972	72-sbe-007
NORTON-SIMON, INC., SUCCESSOR IN INTEREST TO HUNT FOODS AND INDUSTRIES, INC., SUCCESSOR IN INTEREST TO HARBOR PLYWOOD CORPORATION	1972	72-sbe-008
THE PULLMAN COMPANY	1972	72-sbe-009
ESTATE OF HENRY B. JAMESON, DECEASED,ESTHER M. JAMESON, EXECUTRIX	1972	72-sbe-010
JUSTIN M. WOOL	1972	72-sbe-011
WILLIAM F. AND JUNE A. MASSY	1972	72-sbe-012
AMERICAN EMPIRE MUTUAL FUND, INC.	1972	72-sbe-013
THE ANACONDA COMPANY, ANACONDA WIRE & CABLE COMPANY, AND THE ANACONDA AMERICAN BRASS COMPANY	1972	72-sbe-014
BRISTOL-MYERS COMPANY	1972	72-sbe-015
MADERA DEVELOPMENT CO.	1972	72-sbe-016
WESTERN OUTDOOR MARKETS	1972	72-sbe-017
BARTON INDUSTRIES INCORPORATED	1972	72-sbe-018
F. W. WOOLWORTH CO.	1972	72-sbe-019
VALLEY HOME FURNITURE	1972	72-sbe-020
THE WESTERN PACIFIC RAILROAD COMPANY AND AFFILIATED COMPANIES	1972	72-sbe-021
WARREN L. AND MARLYS A. CHRISTIANSON	1972	72-sbe-022
THOMAS M. AND ELAINE JADOON	1972	72-sbe-023
GLENN M. AND PHYLLIS R. PFAU	1972	72-sbe-024
HOWARD D. WEBB	1972	72-sbe-025
BROWNING MANUFACTURING CO., ET AL.	1972	72-sbe-026
GEORGIA M. KUVALIS AND LEWIS H. JOHNSON, EXECUTORS OF THE ESTATE OF PETER N. KUVALIS, AND GEORGIA M.KUVALIS, INDIVIDUALLY	1972	72-sbe-027
MOHAMMED M. SIDDIQUI	1972	72-sbe-028
COIN MACHINE SERVICE COMPANY	1972	72-sbe-029
ESTATE OF LOUIS M. BLODGETT, DECEASED	1972	72-sbe-030
MELVIN D. COLLAMORE	1972	72-sbe-031
FLOYD E. AND HILDA HOWES	1972	72-sbe-032
MORGAN C. AND ANN M. JONES	1972	72-sbe-033
DONALD E. AND BETTY J. MACINNES	1972	72-sbe-034
CAL-RUSS CONSTRUCTION CORPORATION	1972	72-sbe-035
REBECCA F. BOUGHTON TRUST 1, 11, and 111, ETC., AND REBECCA F. BOUGHTON TRUST 5, 6,and 7, ETC.	1972	72-sbe-036
ALBERT A. ELLIS, JR.	1972	72-sbe-037
A. H. AND ADELAIDE KARPE	1972	72-sbe-038
UNIVERSAL C.I.T. CREDIT CORPORATION	1972	72-sbe-039
VINEMORE COMPANY, Successor in Interest to the E. E. Hassen Foundation	1972	72-sbe-040
RAYMOND O. AND BARBARA MACKEY	1972	72-sbe-041
PAUL PERINGER	1972	72-sbe-042
CAPITAL SOUTHWEST CORPORATION	1973	73-sbe-001
HILL DRIVE RENTAL CO., INC.	1973	73-sbe-002
MAMMOTH ACADEMY	1973	73-sbe-003
CHARLES T. AND MARY R. HAUBIEL	1973	73-sbe-004
DEVMAR, INC.	1973	73-sbe-005
PEOPLE'S FEDERAL SAVINGS AND LOAN ASSOCIATION	1973	73-sbe-006
WALLACE W. AND RISE B. BERRY	1973	73-sbe-007
MARION E. AND IRENE DAYTON	1973	73-sbe-008
JACK AND JACOBA TURFRYER	1973	73-sbe-009
J. PERRY AND SYBIL N. YATES	1973	73-sbe-010
REAL ART PLASTIC & METAL CO.	1973	73-sbe-011
RALPH C. SUTRO CO.	1973	73-sbe-012
DONALD D. AND ANN M. DUFFY	1973	73-sbe-013
FRANK F. AND VEE Z. ELLIOTT	1973	73-sbe-014
GLEN A. HORSPOOL	1973	73-sbe-015
HERMAN M. AND MARIE A. KARBACHER	1973	73-sbe-016
HARLAN R. AND ESTHER A. KESSEL	1973	73-sbe-017
LEROY AND GERALDINE KUREK	1973	73-sbe-018
THOMAS P. E. AND BARBARA ROTHCHILD	1973	73-sbe-019
SAMUEL R. AND ELEANOR H. WALKER	1973	73-sbe-020
GLENDALE FEDERAL SAVINGS AND LOAN ASSOCIATION	1973	73-sbe-021
PASADENA FEDERAL SAVINGS AND LOAN ASSOCIATION	1973	73-sbe-022
HERMINE M. ARNOLD	1973	73-sbe-023
JOHN R. AND PAULINE BRAUN	1973	73-sbe-024
SIDNEY AND DE DAUN BUEGELEISEN	1973	73-sbe-025
FRANK E. AND PATRICIA E. TIERNEY	1973	73-sbe-026
PFIZER INC., FORMERLY CHAS. PFIZER & CO., INC.	1973	73-sbe-027
LUCILLE F. ATHEARN	1973	73-sbe-028
HENRY C. BERGER	1973	73-sbe-029
HAROLD F. AND MARY L. CARPENTER	1973	73-sbe-030
JACK E. JENKINS	1973	73-sbe-031
GEORGE A. AND SUZANNE M. KHOURI; IBRAHIM AND NADIA KHOURY; TONY J. AND ASHKHEN TANGO	1973	73-sbe-032
JOSEPH REICHMANN	1973	73-sbe-033
AIR HANDLERS, INC.	1973	73-sbe-034
ALLIED EQUITIES CORPORATION	1973	73-sbe-035
CITIZENS DEVELOPMENT CORPORATION	1973	73-sbe-036
FIRST INVESTMENT SERVICE COMPANY	1973	73-sbe-037
KENTON A. DEAN	1973	73-sbe-038
NATHANIEL ALEX FORTIER, JR.	1973	73-sbe-039
ALBERT E. AND HELEN H. HUNT	1973	73-sbe-040
EDWARD M. AND LINDA I. MARSHALL	1973	73-sbe-041
MATTHEW F. Mc GILLICUDDY	1973	73-sbe-042
JAMES R. AND JANE R. MILLER	1973	73-sbe-043
ROBERT L. PICKETT	1973	73-sbe-044
RODERICK E. AND MARY M. RISTOW	1973	73-sbe-045
DENNIS M. VORE	1973	73-sbe-046
DEL KERN CATTLE COMPANY	1973	73-sbe-047
DOROTHY C. THORPE GLASS MFG. CORP.	1973	73-sbe-048
ESCONDIDO CHAMBER OF COMMERCE	1973	73-sbe-049
LOEW'S SAN FRANCISCO HOTEL CORP.	1973	73-sbe-050
MANNING SECURITIES, INC.	1973	73-sbe-051
WALTER L. JOHNSON	1973	73-sbe-052
WING EDWIN AND FAYE LEW	1973	73-sbe-053
WILLARD D. AND ESTHER J. SCHOELLERMAN	1973	73-sbe-054
RICHARD W. VOHS	1973	73-sbe-055
NAHAS DEPARTMENT STORE NO. 1, INC.	1973	73-sbe-056
KENNETH ELLINGTON AND ESTATE OF HARRIET ELLINGTON, DECEASED	1973	73-sbe-057
DONALD D. AND VIRGINIA C. SMITH	1973	73-sbe-058
RUTH WERTHEIM SMITH	1973	73-sbe-059
RALPH D. AND LENA C. VAUGHN	1973	73-sbe-060
IZZI PIPELINE, INC.	1973	73-sbe-061
REAL ESTATE BUY KELLER	1973	73-sbe-062
WESTERN URBAN REDEVELOPMENT INVESTMENT CORPORATION	1973	73-sbe-063
LLOYD G. AND MELBA ERMSHAR	1973	73-sbe-064
WILHELM S. AND GENEVA B. EVERETT	1973	73-sbe-065
ALFRED AND FANCHON LEBRER	1973	73-sbe-066
MARJORIE LEHRER	1973	73-sbe-067
DONALD G. AND ILENE M. HAGMAN	1973	73-sbe-068
THEO AND AUDREY CHRISTMAN	1973	73-sbe-069
THOMAS L. AND WYLMA GORE	1973	73-sbe-070
HARRY P. LONG	1973	73-sbe-071
PENINSULA SAVINGS AND LOAN ASSOCIATION	1974	74-sbe-001
EBEE CORPORATION, TAXPAYER, AND EDWARD BACCIOCCO, ASSUMER AND/OR TRANSFEREE	1974	74-sbe-002
INTERNATIONAL WOOD PRODUCTS CORPORATION	1974	74-sbe-003
PENN CO., LTD.	1974	74-sbe-004
SANTA PAULA SAVINGS AND LOAN ASSOCIATION	1974	74-sbe-005
CARL H. AND ELLEN G. BERGMAN	1974	74-sbe-006
MEYER CYNS AND ESTATE OF FRYMET CYNS, DECEASED	1974	74-sbe-007
MORRIS M. AND JOYCE E. COHEN	1974	74-sbe-008
WARREN N. AND CATHERINE S. HAUPT	1974	74-sbe-009
CURTIS W. LINT	1974	74-sbe-010
LEONARD J. AND LORRAINE K. MEYBERG	1974	74-sbe-011
JOSEPH J. AND DOROTHY S. NOBLES	1974	74-sbe-012
WILLARD S. SCHWABE	1974	74-sbe-013
ELMER H. AND JOAN C. THOMASSEN	1974	74-sbe-014
JEROME I. AND CATHERINE BOOKIN	1974	74-sbe-015
RICHARD D. AND MARY JANE NILES	1974	74-sbe-016
PAUL A. PFLUEGER, JR.	1974	74-sbe-017
ROBERT G. AND JO ANN ARMSTRONG	1974	74-sbe-018
FRANK AND ELSIE M. BARTLETT	1974	74-sbe-019
FRANK AND ELSIE M. BARTLETT	1974	74-sbe-020
LLOYD W. AND RUTH BOCHNER	1974	74-sbe-021
CLARENCE P. GONDER	1974	74-sbe-022
MEDICAL ARTS PRESCRIPTION PHARMACY, INC.	1974	74-sbe-023
DONIPHAN K. BARTON	1974	74-sbe-024
JAMES E. AND E. ELIZABETH FRIDEN	1974	74-sbe-025
KING NUTRONICS CORPORATION	1974	74-sbe-026
WESTERN ORBIS COMPANY	1974	74-sbe-027
JACOB AND GOLDIE BLANCK	1974	74-sbe-028
MANUEL AND OFELIA C. CERVANTES	1974	74-sbe-029
NEIL D. AND CAROLE C. ELZEY	1974	74-sbe-030
GENE A. AND DOTTIE D. FARBER	1974	74-sbe-031
ALLAN W. SHAPIRO	1974	74-sbe-032
ROBERT J. AND MARGARET A. WIRSING	1974	74-sbe-033
I-T-E CIRCUIT BREAKER COMPANY	1974	74-sbe-034
EMMA A. BUSCH	1974	74-sbe-035
MITCHEL J. AND FRANCES L. EZER	1974	74-sbe-036
ESTATE OF JOHN M. HISS, SR., DECEASED, AND ELLA N. HISS	1974	74-sbe-037
ARTHUR W. HORSTMIER	1974	74-sbe-038
MISSION VALLEY EAST	1974	74-sbe-039
WESTERN OUTDOOR MARKETS	1974	74-sbe-040
M. HUNTER AND MARTHA J. BROWN	1974	74-sbe-041
ROY CHADWICK	1974	74-sbe-042
THOMAS T. CRITTENDEN	1974	74-sbe-043
RICHARD E. AND JUNE M. ECKENWEILER	1974	74-sbe-044
ARDEN K. AND DOROTHY S. SMITH	1974	74-sbe-045
FRED AND JOAN WIESE	1974	74-sbe-046
ROYAL CROWN COLA CO.	1974	74-sbe-047
SURFCOMBER, INC.	1974	74-sbe-048
ESTATE OF DONALD DURHAM, DECEASED, MARGARET M. DURHAM, EXECUTRIX	1974	74-sbe-049
ROBERT V. ERILANE	1974	74-sbe-050
PETER D. AND KATHRYN C. TILTON	1974	74-sbe-051
TOOL RESEARCH AND ENGINEERING CORPORATION	1974	74-sbe-052
HENRY C. H. HSIUNG	1974	74-sbe-053
LILLIAN REITZ	1974	74-sbe-054