Introduction

Pursuant to 2017 legislation, the duty of hearing and deciding administrative appeals for corporate franchise and income taxes and business taxes transferred from the California State Board of Equalization to Office of Tax Appeals (OTA). The law further requires OTA publish a written opinion for each case in which it makes a determination. The written opinion will be published on this page and identified as either precedential or nonprecedential. For the convenience of taxpayers and feepayers, the text of the opinions can be searched using the search function on this page.

Opinions

Prior Formal Opinions of the Board of Equalization.

OTA is the successor in interest to the State Board of Equalization (BOE). Prior decisions of the BOE may be cited in cases before OTA in support of a party’s argument. For a copy of any former BOE opinion, please email info@ota.ca.gov and include the name of the case and the year the opinion was issued.

Comments

If you have comments regarding whether a posted decision should or should not be precedential, please send those comments to precedential@ota.ca.gov. Thank you for your input.

Franchise & Income Tax Opinions

Corporate and individual taxpayers who dispute a final determination by the Franchise Tax Board (FTB) may appeal the FTB’s determination OTA. When OTA issues nonprecedential and precedential opinions, those decisions are published on this webpage. Taxpayers may look to precedential opinions for guidance as to OTAs position on the legal issues discussed in those opinions. If a precedential opinion’s facts and/or legal issues are similar to those in a pending appeal, OTA will generally rely on the precedential Opinion to make its determination in the pending appeal.

2022 Franchise and Income Tax Opinions
2021 Franchise and Income Tax Opinions
2020 Franchise and Income Tax Opinions
2019 Franchise and Income Tax Opinions
2018 Franchise and Income Tax Opinions

Business Taxes Opinions

OTA uses the term business taxes to refer to matters involving sales and use taxes, local and district tax reallocations, and the various special taxes and fees administered by the California Department of Tax and Fee Administration (CDTFA). Taxpayers and feepayers who disagree with denials of claims for refund or deficiency determinations issued by CDTFA may appeal such actions to OTA. Additionally, jurisdictions (i.e., cities and counties) that disagree with determinations issued by CDFTA may also appeal to OTA. When OTA issues nonprecedential and precedential opinions, those decisions are published on this webpage. Taxpayers and feepayers may look to precedential opinions for guidance as to OTA’s position on the legal issues discussed in those opinions. If a precedential opinion’s facts and/or legal issues are similar to those in a pending appeal, OTA will generally rely on the precedential opinion to make its determination in the pending appeal.

2022 Business Tax Opinions
2021 Business Tax Opinions
2020 Business Tax Opinions
2019 Business Tax Opinions
2018 Business Tax Opinions

Precedential Opinions – Franchise and Income Tax

2022 Precedential Franchise and Income Tax Opinions
2021 Precedential Franchise and Income Tax Opinions
2020 Precedential Franchise and Income Tax Opinions
2019 Precedential Franchise and Income Tax Opinions
2018 Precedential Franchise and Income Tax Opinions

Precedential Opinions – Business Tax

2022 Precedential Business Tax Opinions
2021 Precedential Business Tax Opinions
2020 Precedential Business Tax Opinions
2019 Precedential Business Tax Opinions
2018 Precedential Business Tax Opinions

Franchise and Income Tax Formal and Legal Opinions Adopted from 1930 – 2015

1990 - 2015

Opinion	Year	Cite
MEADOWS REALTY COMPANY, ET AL .	1990	90-sbe-001
MEADOWS REALTY COMPANY, ET AL .	1990	90-sbe-001-a
ROBERT A. FABEL, INC.	1990	90-sbe-002
THE SIGNAL COMPANIES, INC.	1990	90-sbe-003
Signal Companies, Inc.	1990	90-sbe-003-a
HOWARD ZUBKOFF AND MICHAEL POTASH, ASSUMERS AND/OR TRANSFEREES OF RALITE LAMP CORPORATION, TAXPAYER	1990	90-sbe-004
HOWARD ZUBKOFF AND MICHAEL POTASH ASSUMERS AND/OR TRANSFEREES OF RALITE LAMP CORPORATION, TAXPAYER	1990	90-sbe-004-a
ALBERT HAKIM	1990	90-sbe-005
ALBERT HAKIM	1990	90-sbe-005-a
JOEL N. AND BARBARA R. HARRISON AND L. CURTIS WIDDOES	1990	90-sbe-006
BAY CITIES SPAY-NEUTER CLINIC, INC.	1990	90-sbe-007
BAY CITIES SPAY-NEUTER CLINIC, INC.	1990	90-sbe-007-a
GLENN M. AND PHYLLIS R. PFAU	1990	90-sbe-008
J. F. SHEA CO., INC.	1990	90-sbe-009
J. F. SHEA CO., INC.	1990	90-sbe-009-a
SIERRA PRODUCTION SERVICE, INC., 0494389, TAXPAYER, AND PRIDEOIL WELL SERVICE COMPANY, 1010269, ASSUMER AND/OR TRANSFEREE	1990	90-sbe-010
SIERRA PRODUCTION SERVICE, INC., 0494389, TAXPAYER, AND PRIDEOIL WELL SERVICE COMPANY, 1010269, ASSUMER AND/OR TRANSFEREE	1990	90-sbe-010-a
CUPPLES PAPER BAG COMPANY	1990	90-sbe-011
ROBERT F. AND HELEN R. ADICKES	1990	90-sbe-012
ROCKWELL INTERNATIONAL CORPORATION	1990	90-sbe-013
DR PEPPER BOTTLING COMPANY OF SOUTHERN CALIFORNIA, NATIONAL DRINKS LEASING CO., INC., NATIONAL DRINKS BOTTLINGCO., INC.	1990	90-sbe-015
POWER-LINE SALES, INC.	1990	90-sbe-016
SCOVILL, INC.	1991	91-sbe-001
VSI CORPORATION, TAXPAYER, AND VSI CORPORATION, ASSUMER AND/OR TRANSFEREE	1991	91-sbe-002
RETAIL MARKETING SERVICES, INC.	1991	91-sbe-003
PACIFIC AMERICAN EQUITIES, INC., 0800902, TAXPAYER, AND PACIFIC CANADIAN EQUITIES, LTD., 1236548, ASSUMER AND/OR TRANSFEREE	1991	91-sbe-004
RICHARD R. AND DIANE K. SMITH	1991	91-sbe-005
CHARLES E. KUHN	1991	91-sbe-006
TRICO BANCSHARES	1991	91-sbe-007
WALTER R. BAILEY	1992	92-sbe-001
WALTER R. BAILEY	1992	92-sbe-001-a
BERNARD AND DORRIS LIPINSKY	1992	92-sbe-002-a
BAUER STOCK TRUST, EDWARD LANDRY AND JAMES HASSAN, TRUSTEES	1992	92-sbe-003
BAUER STOCK TRUST, EDWARD LANDRY AND JAMES HASSAN, TRUSTEES	1992	92-sbe-003-a
BENDER MACHINE, INC.	1992	92-sbe-004
WILLIAM G. AND SUSAN G. CROZIER	1992	92-sbe-005
BRIAN L. AND PHYLLIS HARVEY	1992	92-sbe-006
BRIAN L. AND PHYLLIS HARVEY	1992	92-sbe-006-a
INSUL-8 CORPORATION	1992	92-sbe-007
LENORE M. STEIN	1992	92-sbe-008
LENORE M. STEIN	1992	92-sbe-008-a
WILLIAM AND MARGARET CRINKLAW	1992	92-sbe-009
WILLIAM AND MARGARET CRINKLAW	1992	92-sbe-009-a
KENNETH GRIGG	1992	92-sbe-010
KURBO CORPORATION	1992	92-sbe-011
TWO'S COMPANY INTERIORS	1992	92-sbe-012
RUSSELL B., JR., AND MARGARET A. PACE	1992	92-sbe-013
RUSSELL B., JR., AND MARGARET A. PACE	1992	92-sbe-013-a
BRUCE MORGAN, AS POSSESSOR OF CERTAIN CASH	1992	92-sbe-014
THE HEARST CORPORATION	1992	92-sbe-015
YELLOW FREIGHT SYSTEM, INC.	1992	92-sbe-016
YELLOW FREIGHT SYSTEM, INC.	1992	92-sbe-016-a
JOHN C. DUKES	1992	92-sbe-017
WEYERHAEUSER COMPANY	1992	92-sbe-018
WEYERHAEUSER COMPANY	1992	92-sbe-018-a
DAVID M. AND GLADYS BRYANT	1992	92-sbe-019
ALFONS CASTILLO	1992	92-sbe-020
DART CONTAINER CORPORATION OF CALIFORNIA	1992	92-sbe-021
LAKESIDE VILLAGE APARTMENTS, INC.	1992	92-sbe-022
LAKESIDE VILLAGE APARTMENTS, INC.	1992	92-sbe-022-a
Philip C. and Ellen Boesner Snell	1992	92-sbe-023
THE NUTRASWEET COMPANY	1992	92-sbe-024
FABERGÉ, INCORPORATED, ET AL.	1992	92-sbe-025
FABERGÉ, INCORPORATED, ET AL.	1992	92-sbe-025-a
American Biltrite Inc.	1992	92-sbe-026
MICRO D, INC., 0934878, TAXPAYER, INGRAM COMPUTER, INC., 1130770, ASSUMER AND/OR TRANSFEREE	1992	92-sbe-027
MICHAEL N. AND MARDEE SUE MOULIN	1993	93-sbe-001
PPG INDUSTRIES, INC.	1993	93-sbe-002
PPG INDUSTRIES, INC.	1993	93-sbe-002-a
PPG INDUSTRIES, INC.	1993	93-sbe-002-b
UNION CARBIDE CORPORATION	1993	93-sbe-003
CTS KEENE, INC., 0500289, TAXPAYER, AND CTS CORPORATION, DBA CTS ELECTRONICS, 0288781, ASSUMER AND/OR TRANSFEREE	1993	93-sbe-005
CTS KEENE, INC., 0500289, TAXPAYER, AND CTS CORPORATION, DBA CTS ELECTRONICS, 0288781, ASSUMER AND/OR TRANSFEREE	1993	93-sbe-005-a
GEORGE AND LINDA BARRY, DEWITT W. AND PATRICIA A. CLINTON, RICHARD AND DIANA HIRSH, AND ROBERT K. LEVIN	1993	93-sbe-006
GEORGE AND LINDA BARRY, DEWITT W. AND PATRICIA A. CLINTON, RICHARD AND DIANA HIRSH, AND ROBERT K. LEVIN	1993	93-sbe-006-a
GEORGE AND LINDA BARRY, DEWITT W. AND PATRICIA A. CLINTON, RICHARD AND DIANA HIRSH, AND ROBERT K. LEVIN	1993	93-sbe-006-b
GEORGE AND LINDA BARRY, DEWITT W. AND PATRICIA A. CLINTON, RICHARD AND DIANA HIRSH, AND ROBERT K. LEVIN	1993	93-sbe-006-c
GEORGE AND LINDA BARRY, DEWITT W. AND PATRICIA A. CLINTON, RICHARD AND DIANA HIRSH, AND ROBERT K. LEVIN	1993	93-sbe-006-d
MERRY MARY FABRICS, INC., ET AL.	1993	93-sbe-007
SARGENT INDUSTRIES, INC.	1993	93-sbe-008
F. W. WOOLWORTH CO., ET AL.	1993	93-sbe-009
Kenneth M. and Carol Ann Levin	1993	93-sbe-010
Kenneth M. and Carol Ann Levin	1993	93-sbe-010-a
MURIETA SALES CORP.	1993	93-sbe-011
JOSEPH M. AND FRANCES GOLDSTEIN	1993	93-sbe-012
HAUSERMAN, INC.	1993	93-sbe-013
WEST VALLEY LAND MANAGEMENT CO., 0477600, TAXPAYER, AND MARVIN MALMUTH AND EDWIN MALMUTH, ASSUMERS AND/OR TRANSFEREES	1993	93-sbe-014
WEST VALLEY LAND MANAGEMENT CO., 0477600, TAXPAYER, AND MARVIN MALMUTH AND EDWIN MALMUTH, ASSUMERS AND/OR TRANSFEREES	1993	93-sbe-014-a
DENNIS L. BOONE	1993	93-sbe-015
GEORGE R. II AND EDNA HOUSE	1993	93-sbe-016
MAURICE AND LAINEY TOFIG	1993	93-sbe-017
Merle R. Haggard and Leona Williams	1994	94-sbe-010
LILLIAN PRICE TRUST	1994	94-sbe-011
EARL W. AND PATRICIA A. MCFEATERS	1994	94-sbe-012
CLIFFORD L. AND LINDA SCHAFFER	1994	94-sbe-013
GREGORY J. SOUKUP AND MARY JO CARR	1994	94-sbe-014
S.C.V. REALTY AND DEVELOPMENT COMPANY, LIMITED, 1128278, TAXPAYER, AND BAY TRUST REALTY, INC., 0961873, ASSUMER AND/OR TRANSFEREE.	1994	94-sbe-015
S.C.V. REALTY AND DEVELOPMENT COMPANY, LIMITED, 1128278, TAXPAYER, AND BAY TRUST REALTY, INC., 0961873, ASSUMER AND/OR TRANSFEREE.	1994	94-sbe-015-a
ALAMEDA BANCORPORATION, INC., ALAMEDA FIRST NATIONAL BANK, FIRST LEASING CORPORATION	1995	95-sbe-001
ALAMEDA BANCORPORATION, INC., ALAMEDA FIRST NATIONAL BANK, FIRST LEASING CORPORATION	1995	95-sbe-001-a
ALAMEDA BANCORPORATION, INC., ALAMEDA FIRST NATIONAL BANK, FIRST LEASING CORPORATION	1995	95-sbe-001-b
CULLINET SOFTWARE, INC., et al.	1995	95-sbe-002
Joe E. and Betty S. Davis	1995	95-sbe-003
Fairmont Hotel Company	1995	95-sbe-004
Nicholas Schillace	1995	95-sbe-005
THE BANK OF TOKYO, LIMITED AND UNION BANK (FORMERLY CALIFORNIA FIRST BANK)	1995	95-sbe-006
W. W. and Linda George	1995	95-sbe-007
Harminder S. and Harpal Chana	1995	95-sbe-008
Fluor Corporation	1995	95-sbe-009
Ralph F. Lewis	1995	95-sbe-010
Ralph F. Lewis	1995	95-sbe-010-a
United Mizrahi Bank	1995	95-sbe-011
Glenver and Joy Myers	1995	95-sbe-012
Glenver and Joy Myers	1995	95-sbe-012-a
First Pacific Bank; First Pacific Bancorp, Inc.	1995	95-sbe-013
PDA ENGINEERING	1995	95-sbe-014
Don L. and Marilu Eddlemon	1995	95-sbe-015
Fluor Corporation	1995	95-sbe-016
Beneficial California, Inc.	1996	96-sbe-001
Control Data Corp. Commercial Credit Corp.	1996	96-sbe-002
Control Data Corp. Commercial Credit Corp.	1996	96-sbe-002-a
CTI Holdings, Inc.	1996	96-sbe-003
Charter Point Homeowners Association	1996	96-sbe-004
Ury Family 1978 Residual Trust	1996	96-sbe-005
H. Lon Henry	1996	96-sbe-006
Sonia G. Drimmer, Zara Eliash and Oscar and Marilyn Golodetz	1996	96-sbe-007
Sonia G. Drimmer, Zara Eliash and Oscar and Marilyn Golodetz	1996	96-sbe-007-a
Amman & Schmid Finanz AG, Anlabereratung Lehndorrf Verm GMbH & Co., Armand-Stiftung, Bihofin S.A., Euka Baulement Verkaufsges M., Grundstruescsverw Hohenufer MHB & Co., Kasdorp & Co. B.V., Leher Investment & Finance Co., Inc., Sapona Stiftung Vaduz, Vermogensverwaltung Aktiengesellschaft, and Dr. L. N. Zaaijer B. V.	1996	96-sbe-008
Amman & Schmid Finanz AG, Anlabereratung Lehndorrf Verm GMbH & Co., Armand-Stiftung, Bihofin S.A., Euka Baulement Verkaufsges M., Grundstruescsverw Hohenufer MHB & Co., Kasdorp & Co. B.V., Leher Investment & Finance Co., Inc., Sapona Stiftung Vaduz, Vermogensverwaltung Aktiengesellschaft, and Dr. L. N. Zaaijer B. V.	1996	96-sbe-008-a
BSR USA, Ltd., 0591344, Taxpayer, & BSR North America, Ltd., 1275221, dba Astec American, Inc., Assumer and/or Transferee	1996	96-sbe-009
THOMAS J. AND GERD PERKINS, GORDON E. AND BETTY I. MOORE, E. FLOYD AND M. JEAN KVAMME	1996	96-sbe-010
THOMAS J. AND GERD PERKINS, GORDON E. AND BETTY I. MOORE, E. FLOYD AND M. JEAN KVAMME	1996	96-sbe-010-a
Jack and Arla Meyer	1996	96-sbe-012
Jack and Arla Meyer	1996	96-sbe-012-a
Thomas P. and Ancella P. Toldrian	1996	96-sbe-013
Thomas P. and Ancella P. Toldrian	1996	96-sbe-013-a
Gene and Paula Ray	1996	96-sbe-014
JERRY MICHALLA	1996	96-sbe-015
ALCON REALTY CORPORATION N.V., NO. 0961668, TAXPAYER, and AMALGAMATED MANAGEMENT AND PROPERTIES, INC., NO. 1089096, ASSUMER AND/OR TRANSFEREE	1996	96-sbe-016
AMP Incorporated	1996	96-sbe-017
Michael and Zorine V. Lewis	1996	96-sbe-018
Rapid-American Corporation	1996	96-sbe-019
George and Leanne Roberts Michael W. and Ellen Michelson George A. and Winifred Vandeman	1996	96-sbe-020
Capitol Architectural Products Co.	1996	96-sbe-021
Capitol Architectural Products Co.	1996	96-sbe-021-a
Kenneth B. and Ilene Bonilla	1996	96-sbe-022
AeroVironment, Inc.	1997	97-sbe-001
In the Matter of the Appeals of Bechtel Power Corporation, Bechtel Corporation, Sequoia Ventures, Inc., Bechtel Group, Inc., and Fremont Investors, Inc.	1997	97-sbe-002
Yvonne M. Goodwin	1997	97-sbe-003
USC Surgeons, Inc.	1997	97-sbe-004
Mary G. Brown	1997	97-sbe-005
William Tierney	1997	97-sbe-006
William Tierney	1997	97-sbe-006-a
Al Tirpa & Associates, Inc.	1997	97-sbe-007
Brooks, Jr. and Danielle Walker; John G. and Frances F. Bowes; James J. and Eileen Ludwig; B.J. and Julius Feigenbaum Trust; and Kenneth C. and Joan R. Mirov	1997	97-sbe-008
Brooks, Jr. and Danielle Walker; John G. and Frances F. Bowes; James J. and Eileen Ludwig; B.J. and Julius Feigenbaum Trust; and Kenneth C. and Joan R. Mirov	1997	97-sbe-008-a
CRG Holdings, Inc., formerly Charles of the Ritz Group Ltd.	1997	97-sbe-009
CRG Holdings, Inc., formerly Charles of the Ritz Group Ltd.	1997	97-sbe-009-a
Kelly Service, Inc., and Subsidiary Corporations	1997	97-sbe-010
ROY AND PHYLLIS WATTS	1997	97-sbe-011
ROY AND PHYLLIS WATTS	1997	97-sbe-011-a
Michael E. Curtis	1997	97-sbe-012
Louis P. Halvas	1997	97-sbe-013
Eugene and Lily Heller	1997	97-sbe-014
Zenith National Insurance Corp.	1998	98-sbe-001
Zenith National Insurance Corp.	1998	98-sbe-001-a
Amrep, Inc.	1998	98-sbe-002
Douglas and Barbara Broyles, and Federico and Elvia Faggin	1998	98-sbe-003
Alpha Therapeutic Corporation	1998	98-sbe-004
Automobile Club of Southern California	1998	98-sbe-005
Barbara Godek	1998	98-sbe-006
Patrick R. Lobo	1999	99-sbe-001
San Francisco Police Credit Union	1999	99-sbe-002
Daniel Q. and Janice R. Callister	1999	99-sbe-003
Blaine B. and Bobbi J. Quick	1999	99-sbe-004
Huffy Corporation	1999	99-sbe-005
Huffy Corporation	1999	99-sbe-005-a
Ernest J. Teichert	1999	99-sbe-006
Michael and Sonia Kishner	1999	99-sbe-007
John Manter	1999	99-sbe-008
Consolidated Freightways, Inc.	2000	00-sbe-001
Paul B. and Mary A. Milhous, Robert E. and Gail P. Milhous	2000	00-sbe-003
Michael E. Myers	2001	01-sbe-001
Reitman Atlantic Corporation	2001	01-sbe-002
Reitman Atlantic Corporation PFR	2001	01-sbe-002-a
Jeremiah Xavier Spicer, Miracle Dionna Spicer and Darryl Williams, Jr.	2001	01-sbe-003
Samuel L. Flores	2001	01-sbe-004
Ronald F. and Catherine Boeddeker	2001	01-sbe-005
Raymond H. and Margaret R. Berner	2001	01-sbe-006
David and Marilee Duff	2001	01-sbe-007
LaVonne A. Hodgson	2002	02-sbe-001
Save Mart Supermarkets & Subsidiary	2002	02-sbe-002
Jon and Rita Minnis and Milpitas Materials Company	2002	02-sbe-003
Crisa Corporation	2002	02-sbe-004
PacifiCorp	2002	02-sbe-005
Bronco Wine Company	2002	02-sbe-006
Garrison Hearst and Antonio Langham	2002	02-sbe-007
Helen Cantor, Betty M. Asman, and Yakov Kras	2002	02-sbe-008
Christian Community Credit Union (formerly known as American Baptist Credit Union)	2002	02-sbe-009
California Steel Industries, Inc.	2003	03-sbe-001-a
Stephen D. Bragg	2003	03-sbe-002
James N. Harger	2003	03-sbe-003
ALAN F. AND RITA K. SHUGART	2005	05-sbe-001
ROBERT E. WESLEY AND JERRY J. COUCHMAN	2005	05-sbe-002
JAMES C. AND FLORENCE MEEK	2006	06-sbe-001
APPLE COMPUTER, INC.	2006	06-sbe-002
DELUXE CORPORATION	2006	06-sbe-003
PATRICIA TYLER-GRIFFIS	2006	06-sbe-004
BENJAMIN R. DU AND CARMELA L. DU	2007	07-sbe-001
BENJAMIN R. DU AND CARMELA L. DU	2007	07-sbe-001-a
LARRY GEISEL AND RHODA GEISEL	2007	07-sbe-002
PAUL L. MICKELSEN AND PATRICIA MICKELSEN	2007	07-sbe-003
JAMES A. ALYN AND LISA E. ALYN	2009	09-sbe-001
NASSCO HOLDINGS, INC.	2010	10-sbe-001
RAGO DEVELOPMENT CORPORATION; LOUIS RAGO AND JUNE E. RAGO; MICHAEL J. SMITH AND LYNN M. SMITH; PAUL H. VERRIERE AND PATRICIA R. VERRIERE; FREDRICK M. WOOSTER AND MARY L. WOOSTER; LOUIS LA TORRE LIVING FAMILY TRUST; MARTIN BRAMANTE AND ESTATE OF VELIA BRAMANTE (DEC’D); FRANK SABELLA	2015	15-sbe-001

1986 - 1989

Opinion	Year	Cite
GLEN ALEXANDER	1986	86-sbe-001
WILLIS M. AND RUTH A. ALLEN	1986	86-sbe-002
IDA B. ANDERSON	1986	86-sbe-003
ANDRE AND SUZANNE ANDRESIAN	1986	86-sbe-004
BUILDING INDUSTRY ASSOCIATION OF SUPERIOR CALIFORNIA	1986	86-sbe-005
BRUCE A. AND SUSAN E. CARVER, AND RANDALL B. AND SUZETTE CARVER	1986	86-sbe-006
GEORGIA CASSEBARTH	1986	86-sbe-007
CHARLES McCANDLESS TILE CONTRACTOR, INC.	1986	86-sbe-008
JOE CORSO	1986	86-sbe-009
MARTIN F. AND PATRICIA G. CROMWELL	1986	86-sbe-010
CAROLYN I. EMMERSON, GEORGE EMMERSON AND MARK EMMERSON	1986	86-sbe-011
FREDERICK AND CAROL ENGELBRECHT	1986	86-sbe-012
FOOTHILL PUBLISHING CO. AND THE RECORD LEDGER, INC.	1986	86-sbe-013
MICHAEL T. AND PATRICIA C. GABRIK	1986	86-sbe-014
MICHAEL T. AND PATRICIA C. GABRIK	1986	86-sbe-015
FREDERICK A. AND JEAN C. GIESEA	1986	86-sbe-016
ROBERT E. HARDING	1986	86-sbe-017
DEAN L. AND CAROL R. HART	1986	86-sbe-018
CHARLES H. AND MARGARET N. KERSHAW AND JOHN R. AND LOIS E. KERSHAW	1986	86-sbe-019
JOHN LA MONTAINE	1986	86-sbe-020
TERRY R. LASH	1986	86-sbe-021
MARKETING MANAGEMENT, INC.	1986	86-sbe-022
LARRY R. MAYNARD	1986	86-sbe-023
ALAN L. AND CLAIRE McPHERSON	1986	86-sbe-024
RAFAEL E. MENDOZA	1986	86-sbe-025
LINTON AND ELIZABETH MOLLATH	1986	86-sbe-026
MOTOWN RECORD CORPORATION, JOBETE MUSIC COMPANY, INC., AND MULTI-MEDIA MANAGEMENT CORPORATION	1986	86-sbe-027
Motown Record Corporation, Jobete Music Company, Inc., and Multi-Media Management Corporation	1986	86-sbe-028
MULTIQUIP, INC.	1986	86-sbe-029
NAPP SYSTEMS (USA), INC.	1986	86-sbe-030
JOHN H. AND MARIE E. NORTON	1986	86-sbe-031
BERRY J. AND BETH L. ORR	1986	86-sbe-032
PACIFIC BRIDGE COMPANY	1986	86-sbe-033
ROBERT F. AND HORTENSE N. SEEDLOCK	1986	86-sbe-034
EARL L. AND EVELYN R. STEURER	1986	86-sbe-035
SCOTT T. STRONG	1986	86-sbe-036
CHARLES R. TOUSHIN	1986	86-sbe-037
TRAILS END, INC.	1986	86-sbe-038
GEORGE A. WALKER	1986	86-sbe-039
GUY AND ALVENA WARD	1986	86-sbe-040
ROBERT C. WHISENHUNT	1986	86-sbe-041
ANDREINI & COMPANY AND ASH SLOUGH VINEYARDS, INC.	1986	86-sbe-042
BANCAL TRI-STATE CORPORATION	1986	86-sbe-043
BERRY ENTERPRISES, INC.	1986	86-sbe-044
KENNETH AND SAUNDRA P. BLOMSTERBERG	1986	86-sbe-045
ARNOLD R. AND BESSIE BUCKLES	1986	86-sbe-046
WIELAND H. AND JENNIE COLLINS	1986	86-sbe-047
ROBERT T. AND M. R. CURRY	1986	86-sbe-048
EVERGREEN MARINE CORPORATION (CALIF.) LTD.	1986	86-sbe-049
FARGO RANCH LAND & CATTLE CO.	1986	86-sbe-050
PAUL M. AND GAIL D. FLETCHER	1986	86-sbe-051
ALAN E. FRENCH	1986	86-sbe-052
ROLAND ARANDA GARCIA	1986	86-sbe-053
BERRY GORDY, JR.	1986	86-sbe-054
HOSSEIN A. HAMZAVI	1986	86-sbe-055
MID-WAY GMC, INC.	1986	86-sbe-056
ROGER D. AND MARY MILLER	1986	86-sbe-057
RICHARD R. AND HORTENSE M. SEDLACEK	1986	86-sbe-058
SHALOR, INC.	1986	86-sbe-059
JONATHAN T. TAPLIN	1986	86-sbe-060
ROBERT R. TELLES	1986	86-sbe-061
THE TROPICANA INN, INC.	1986	86-sbe-062
JIM W. TWENTYMAN	1986	86-sbe-063
ABNER AND LILLIE M. WHEELER	1986	86-sbe-064
ROBERT V. AND SUE ANTLE	1986	86-sbe-065
ESTATE OF ANNA COGSWELL	1986	86-sbe-066
JAMES A. AND CAROL A. COLLINS	1986	86-sbe-067
MARJORIE LILLIE DAVIS	1986	86-sbe-068
DESIGN MART, INC.	1986	86-sbe-069
FARIA DAIRY, INC.	1986	86-sbe-070
BASIL K. AND FLOY C. FOX	1986	86-sbe-071
MAGNUS F. AND DENISE HAGEN	1986	86-sbe-072
JOSEPH J. HEALY	1986	86-sbe-073
HOLIDAY INNS, INC.	1986	86-sbe-074
ANDREW F. AND OPAL M. HOUSE AND KENNETH G. AND MARJORIE L. HOUSER	1986	86-sbe-075
MARSHALL D. AND UNA F. JOELSON	1986	86-sbe-076
ESTATE OF ALBERT KAHN (DEC'D) AND LILLIAN KAHN	1986	86-sbe-077
DAVID AND GOLDIE KRECHMAN	1986	86-sbe-078
KURT WILLE ELECTRIC, INC.	1986	86-sbe-079
WILBERT L. AND DORIS PENFOLD	1986	86-sbe-080
JOHN R. AND DOROTHY M. STILES	1986	86-sbe-081
KURT AND ELISE WILLE	1986	86-sbe-082
JACK AND LIAN N. WYBENGA	1986	86-sbe-083
JOHN H. AND GERALDINE E. ALLEN	1986	86-sbe-084
DENNIS AND CYNTHIA ARNOLD	1986	86-sbe-085
BREDERO CALIFORNIA, INC., BREDERO CONSULTING, INC., AND BEST BLOCKS, INC.,	1986	86-sbe-086
CONSTANCE Y. CHUNG	1986	86-sbe-087
GREG L. DEXTER	1986	86-sbe-088
DREYFUSS DEVELOPMENT CORPORATION	1986	86-sbe-089
EMMANUEL N. MBA, M.D., INC.	1986	86-sbe-090
EUGENE C. FINDLEY	1986	86-sbe-091
LYNN W. GLOVER, JR. AND JUNE R. GLOVER	1986	86-sbe-092
GAYLE A. JACKSON	1986	86-sbe-093
JESUS V. JACOBO aka JESSIE JACOBO	1986	86-sbe-094
NORBERT R. AND JOAN M. LAMOREAUX	1986	86-sbe-095
DENNIS LEGGIT	1986	86-sbe-096
ESTATE OF MARION MARKUS	1986	86-sbe-097
THEODORE R. AND AIDA NASSAR	1986	86-sbe-098
KARLDEN SHERPA	1986	86-sbe-099
EDWIN O. & WANDA L. STEVENS	1986	86-sbe-100
UNITED PARCEL SERVICE, INC.	1986	86-sbe-101
PHILIP J. AND GENEVIEVE VOGEL	1986	86-sbe-102
RICHARD C. AND DIANE WINGER	1986	86-sbe-103
DAVID A. ABBOTT	1986	86-sbe-104
AMERICAN MEDICAL BUILDINGS, INC.	1986	86-sbe-105
ARMOUR OIL COMPANY	1986	86-sbe-106
KONSTANTYN AND ROSE BARUCH	1986	86-sbe-107
BERNELL R. AND LAN L. BOWEN	1986	86-sbe-108
SHELDON I. AND HELEN E. BROCKETT	1986	86-sbe-109
CALLANDER, HARRINGTON AND BOST, A MEDICAL CORPORATION	1986	86-sbe-110
RICHARD W. CASSADY	1986	86-sbe-111
FERBAR CORPORATION OF CALIFORNIA, INC.	1986	86-sbe-112
MARSHALL T. AND ARLENE W. GLEASON	1986	86-sbe-113
ROBERT E. AND BETH B. HADADY	1986	86-sbe-114
HOME BUDGET LOANS	1986	86-sbe-115
RICHARD E. KOCH	1986	86-sbe-116
MERCHANTS FURNITURE WAREHOUSE OF LONG BEACH, INC.	1986	86-sbe-117
EMIL AND MELVENE B. NEEME	1986	86-sbe-118
ROSEGLEN CONSTRUCTION, INC.	1986	86-sbe-119
OMER W. ROSS, DECEASED	1986	86-sbe-120
SAM AND BETTY SPIEGEL	1986	86-sbe-121
SUNDSTRAND CORPORATION	1986	86-sbe-122
JOHN ELLIOTT THOMAS	1986	86-sbe-123
TIMES FURNITURE COMPANY	1986	86-sbe-124
VILLA MARIA MANAGEMENT CORPORATION	1986	86-sbe-125
WILLIAM L. WALTERS	1986	86-sbe-126
WESTLAKE PETROLEUM, INC.	1986	86-sbe-127
STEPHEN T. AND ELEANOR WISE	1986	86-sbe-128
CASHMAN INVESTMENT CORPORATION	1986	86-sbe-129
DAVID CHOW	1986	86-sbe-130
ROSA GALLARDO	1986	86-sbe-131
J. R. AND CLAUDIA HENGELMANN	1986	86-sbe-132
HENRY H. AND DIANE A. HILTON	1986	86-sbe-133
INTERNATIONAL BAY CLUBS, INC.	1986	86-sbe-134
LYNN P. AND SANDRA K. JENSEN	1986	86-sbe-135
J. H. MCKNIGHT RANCH, INC.	1986	86-sbe-136
JOHN J. AND ROSEMARY LEVINE	1986	86-sbe-137
JULIAN T., JR. AND MARGERY L. MOSS	1986	86-sbe-138
ROBERT AND M. J. MUELLER, ET AL.	1986	86-sbe-139
THOMAS V. MULLAN	1986	86-sbe-140
HADDON N. AND GRACE SALT	1986	86-sbe-141
LOUIE H. AND MURIEL B. SHERRIFFE	1986	86-sbe-142
HUBERT R. AND MARY C. BEAN	1986	86-sbe-143
DEAN E. BEKKEN AND MARTHA BEKKEN	1986	86-sbe-144
FREDERIC AND MARION ENFIELD	1986	86-sbe-145
RUSSELL GARNER	1986	86-sbe-146
SEYMOUR AND ARLENE GRUBMAN	1986	86-sbe-147
RICHARD P. AND MAUREEN MCCARTHY	1986	86-sbe-148
MORRIS TUG & BARGE, INC.	1986	86-sbe-149
RUDY L. AND GEORGIA TULIPANI	1986	86-sbe-150
WALKER & LEE, INC.	1986	86-sbe-151
JAMES R. AND CHRYL A. WATSON	1986	86-sbe-152
DONALD D. BRIGLIA	1986	86-sbe-153
CAL-AMERICAN MANAGEMENT	1986	86-sbe-154
RICHARD E. DAVIS	1986	86-sbe-155
GEORGE DUNKOE	1986	86-sbe-156
GORDON AND JUNE K. FRASER	1986	86-sbe-157
PHILIP L. AND MADELEINE G. LAWTON	1986	86-sbe-158
PHILIP L. AND MADELEINE G. LAWTON	1986	86-sbe-159
GEORGE AND HELEN S. MEKJIAN	1986	86-sbe-160
MERIDIAN EXPORT, INC.	1986	86-sbe-161
ESTATE OF AMIR NATAN, DECEASED, AND ESTATE OF ROOHI NATAN, DECEASED	1986	86-sbe-162
THE NATIONAL DOLLAR STORES, LTD.	1986	86-sbe-163
WILLIAM E. O'HAREN	1986	86-sbe-164
JEFFREY PAUL PULIZZI	1986	86-sbe-165
HOWARD PAUL RODSON	1986	86-sbe-166
SAM ELLIS STORE, INC.	1986	86-sbe-167
WILLIAM C. AND SANDRA M. SCOTT	1986	86-sbe-168
RONALD R. AND PAWN SILVERTON, RONALD R. SILVERTON, AND RONALD R. AND HILDA SILVERTON	1986	86-sbe-169
SIMCAL CHEMICAL COMPANY	1986	86-sbe-170
SPECIALTY RESTAURANTS CORPORATION	1986	86-sbe-171
PHILIP C. AND ANNE BEROLZHEIMER	1986	86-sbe-172
B.M.S. MARINE, INC.	1986	86-sbe-173
HOMER V. BURKLEO, ET AL,.	1986	86-sbe-174
CENTRAL FEDERAL SAVINGS AND LOAN ASSOCIATION OF SAN DIEGO	1986	86-sbe-175
CIRCLE METALS	1986	86-sbe-176
CLIFFORD CLAYDON	1986	86-sbe-177
COUNTRY CLUB CLEANERS	1986	86-sbe-178
CROCKER NATIONAL CORPORATION	1986	86-sbe-179
DASIBI ENVIRONMENTAL CORPORATION	1986	86-sbe-180
KENNETH G. AND NADINE E. DAY AND JOHN A. AND DARLENE DONALDSON	1986	86-sbe-181
WALDRIP C. EDWARDS, JR.	1986	86-sbe-182
MICHAEL J. AND MARIA GALARDO	1986	86-sbe-183
DEAN R. HENDERSON	1986	86-sbe-184
HILL AND DALE LAND COMPANY	1986	86-sbe-185
JEFFREY S. HORWICH	1986	86-sbe-186
FOLKE JERNBERG, et al.	1986	86-sbe-187
JAMES P. LENNANE	1986	86-sbe-188
PHOTO-MARKER CORPORATION OF CALIFORNIA	1986	86-sbe-189
OAKLEY N. AND FERN A. PORTER	1986	86-sbe-190
CHARLES C. AND ELYNOR W. RENSHAW	1986	86-sbe-191
RICHARD A. GARCIA, INC., Taxpayer, and RICHARD A. GARCIA, Assumer and/or Transferee	1986	86-sbe-192
RAUL E. SARRAUTE	1986	86-sbe-193
SIGNAL COMPANIES, INC.	1986	86-sbe-194
SIGNAL COMPANIES, INC.	1986	86-sbe-195
SILAS J. AND LAURIE SINTON	1986	86-sbe-196
VIDAL SASSOON, INC.	1986	86-sbe-197
YOUNG'S MARKET COMPANY	1986	86-sbe-198
JOHN R. YOUNG	1986	86-sbe-199
SALUD C. ARELLANO	1986	86-sbe-200
MARIE DELAHUNTE	1986	86-sbe-201
ENSIGN CLUB	1986	86-sbe-202
BRUCE A. FOOTE	1986	86-sbe-203
MARK CONTROLS CORPORATION	1986	86-sbe-204
JEROME W. AND RITA ANN WAYNO	1986	86-sbe-206
Joe and Gloria Morgan	1986	86-sbe-207
W. K. Equipment Company	1986	86-sbe-208
CHARLES R. RIETZ	1986	86-sbe-209
MORTIMER AND CATHERINE CHAMBERS	1987	87-sbe-001
FIBREBOARD CORPORATION	1987	87-sbe-002
EMIL AND ROSE GAYNOR	1987	87-sbe-003
LAWRENCE L. LAHEY	1987	87-sbe-004
LOUISIANA-PACIFIC CORPORATION	1987	87-sbe-005
MANCHESTER TANK & EQUIPMENT COMPANY	1987	87-sbe-006
PEEL CONSTRUCTION, INC.	1987	87-sbe-007
JOHN T. AND JEAN PROHOROFF, and MORRIS PROHOROFF	1987	87-sbe-008
CHARLES AND VIRGINIA H. WIESE JACK D. AND MARJORIE KAHLO JACK M. NICHOLS	1987	87-sbe-009
CHARLES AND VIRGINIA H. WIESE JACK D. AND MAJORIE KAHLO JACK M. NICHOLS	1987	87-sbe-009a
JOHN R. AND LOUISE R. WOLFE	1987	87-sbe-010
BALDAR INDUSTRIES, INC., TAXPAYER, AND BRUCE F. BALENT, ASSURER AND/OR TRANSFERREE	1987	87-sbe-011
COACHELLA VALLEY SAVINGS AND LOAN ASSN. COMMUNITY SAVINGS AND LOAN ASSN. FINANCIAL SAVINGS AND LOAN ASSN. FINANCIAL SAVINGS AND LOAN ASSN. OF NO. CALIFORNIA FINANCIAL SAVINGS AND LOAN ASSN. OF SAN FRANCISCO FINANCIAL SAVINGS AND LOAN ASSN. OF SO. CALIFORNIA NORTHERN CALIFORNIA SAVINGS AND LOAN ASSN. PALOMAR SAVINGS AND LOAN ASSN. PRUDENTIAL SAVINGS AND LOAN ASSN. SEQUOIA SAVINGS AND LOAN ASSN. SILVER GATE SAVINGS AND LOAN ASSN. UNITED SAVINGS AND LOAN ASSN.	1987	87-sbe-012
CRAIG CORPORATION	1987	87-sbe-013
JAMES H. CROCKETT	1987	87-sbe-014
JOSEPH W. FERREBEE	1987	87-sbe-015
INCO EXPRESS, INC.	1987	87-sbe-016
LIPPS, INC.	1987	87-sbe-017
MASONITE CORPORATION	1987	87-sbe-018
MICHAEL K. SCEMIER, A PROFESSIONAL CORPORATION	1987	87-sbe-019
GEORGE R. AND TATIANA NANICHE	1987	87-sbe-020
RONALD E. AND MARGARET D. PORTER	1987	87-sbe-021
HENRY AND JEANETTE STUMPF	1987	87-sbe-022
SUN & SAND ENTERPRISES, INC., TAXPAYER, AND JAVIER A. TOSTADO, CARL S. MAGGIO, AND MARK NICKERSON, ASSUMERS AND/OR TRANSFEREES	1987	87-sbe-023
C-HAUL CO. OF VAN NUYS	1987	87-sbe-024
W. R. THOMASON, INC.	1987	87-sbe-025
JOSEPH BARRY CARROLL	1987	87-sbe-026
CENTER STATE BANK	1987	87-sbe-027
DYNATECH FLUID TECHNOLOGY CORPORATION, FORMERLY P M AMERICA, INC.	1987	87-sbe-028
FIROOZ FARMANFARMAI, Transferee of PARIVASH VARZI	1987	87-sbe-029
ESTATE OF C. S. FRITRSCHEN	1987	87-sbe-030
RICHARD H. AND DORIS J. MAY	1987	87-sbe-031
ISAAC TILLMAN	1987	87-sbe-032
HOOKER INDUSTRIES, INC.	1987	87-sbe-033
JOHN B. JOHNS, D.D.S., INC., TAXPAYER, AND JOHN B. JOHNS. ASSUMER AND/OR TRANSFEREE	1987	87-sbe-034
NICKOLAS AND MABEL H. KURTANECK	1987	87-sbe-035
LOUIS N. MILLION	1987	87-sbe-036
ROBERT J. AND JAN W. MORLEY	1987	87-sbe-037
NICHOLAS TURKEY BREEDING FARMS, INC., TAXPAYER, AND ARBOR ACRES FARM, INC., ASSUMER AND/OR TRANSFEREE	1987	87-sbe-038
PHILIP R. BARRY INSURANCE SERVICES, INC.	1987	87-sbe-039
MYRON A. RESNICK	1987	87-sbe-040
SUMITOMO BANK OF CALIFORNIA AND THE SUMITOMO BANK, LTD. OF OSAKA, JAPAN	1987	87-sbe-041
AMYAS MD EVELYN P. AMES, ET AL,.	1987	87-sbe-042
CASTLE & COOKE, INC., ET Al.	1987	87-sbe-043
ODIS L. DOBBS (DECEASED) AND LOIS N. DOBBS	1987	87-sbe-044
RAYMOND J. AND LILLIAN I. LULL	1987	87-sbe-045
MAECON, INC.	1987	87-sbe-046
THOMAS MANGIONE	1987	87-sbe-047
NEW AMERICA FUND, INC.	1987	87-sbe-048
DAVID WALLY OTT	1987	87-sbe-049
POSTAL PRESS	1987	87-sbe-050
EDUARDO AND ESTELA UMANSKY	1987	87-sbe-051
VENTURE OUT, INC.	1987	87-sbe-052
WILLAMETTE INDUSTRIES, INC.	1987	87-sbe-053
DAVID W. AND CAROLE ECHT	1987	87-sbe-054
PETER J. AND SANDRA S. GELMINI	1987	87-sbe-055
GEORGE AND SANDRA JOHNSON	1987	87-sbe-056
METALMART, INC.	1987	87-sbe-057
GERMAN A. POSADA	1987	87-sbe-058
FRANKLIN E. AND SUZANNE H. SCUDDER	1987	87-sbe-059
TEMPLE HOSPITAL CORPORATION	1987	87-sbe-060
TROJAN TOURS, INC.	1987	87-sbe-061
CHRISTIE ELECTRIC CORP.	1987	87-sbe-062
ELBERT B. POPPELL	1987	87-sbe-063
SAMUEL S. AND JANET R. VICK	1987	87-sbe-064
HAROLD E., JR., AND ROSEMARY G. DONNELL	1987	87-sbe-065
FAIRCO, INC.	1987	87-sbe-066
NATHAN F. AND SHIRLEY W. MARTIN	1987	87-sbe-067
OCTOGON DEVELOPMENT COMPANY	1987	87-sbe-068
OSCAR ENTERPRISES, L.T.D.	1987	87-sbe-069
QUAKER STATE OIL REFINING CORPORATION	1987	87-sbe-070
PAUL E. RABIDEAU	1987	87-sbe-071
FREEMON AND DOROTHY THORPE	1987	87-sbe-072
RITCHIE SCOTT WOOD	1987	87-sbe-073
ALAN DORFMAN	1987	87-sbe-074
EDWARD J. TARRING	1987	87-sbe-075
FRANK A. AIELLO	1987	87-sbe-076
ZORIK AND ARTIMIS SOULKANIAN	1987	87-sbe-077
COSTA ZMAY	1987	87-sbe-078
EDWARD N. DURAN	1988	88-sbe-001
ESTATE OF BALDWIN M. BALDWIN, ET AL.	1988	88-sbe-002
JAMES F. AND DEBORAH J. CAHILL	1988	88-sbe-003
WILLIAM AND SHELLIE D. CONKLIN, ET AL.	1988	88-sbe-004
THOMAS DEMOGENES	1988	88-sbe-005
ROBERT V. FIKE	1988	88-sbe-006
CHIEN JEN LEE	1988	88-sbe-007
CHIEN JEN LEE	1988	88-sbe-007-a
MICHAEL S. LUFT	1988	88-sbe-008
JESSE A. AND PATRICIA E. NIMOCKS	1988	88-sbe-009
CLIFFORD T. ROBINSON	1988	88-sbe-010
JAMES R. AND WANDA J. VETETO	1988	88-sbe-011
HARRY AND ELEANOR H. GONICK	1988	88-sbe-012
HARRY AND ELEANOR H. GONICK	1988	88-sbe-012-a
BARNEY C. RUBEN AND ESTATE OF ELEANOR RUBEN, DECEASED	1988	88-sbe-013
SCHWINN SALES WEST, INC.	1988	88-sbe-014
BOBBY L. AND JOY C. STEPHENS	1988	88-sbe-015
RAYMOND F. BOWEN	1988	88-sbe-016
RAYMOND F. BOWEN	1988	88-sbe-016-A
GASCO GASOLINE, INC., ET AL.	1988	88-sbe-017
GASCO GASOLINE, INC., ET AL.	1988	88-sbe-018
IRVING HOFFMAN	1988	88-sbe-019
IRVING HOFFMAN	1988	88-sbe-019-a
R. H. MACY & CO., INC.	1988	88-sbe-020
MITZI BRIGGS SMITH	1988	88-sbe-021
FINNIGAN CORPORATION	1988	88-sbe-022
FINNIGAN CORPORATION	1988	88-sbe-022-a
FINNIGAN CORPORATION	1988	88-sbe-022-b
CHARLES W. FOWLKS	1988	88-sbe-023
CHARLES W. FOWLKS	1988	88-sbe-023-a
SHARON L. HAYDEN	1988	88-sbe-024
BING M. AND IRENE LEONG SHIRLEY J. LEONG	1988	88-sbe-025
ENVIROCAL, INC., ET AL.	1988	88-sbe-026
ENVIROCAL, INC., ET AL.	1988	88-sbe-026-a
MELVIN A. AND ADELE R. GUSTAFSON	1988	88-sbe-027
RICHARD AND EVA TAYLOR	1988	88-sbe-028
AUTOMATIC DATA PROCESSING WEST, INC.	1989	89-sbe-001
BROOKFIELD MANOR, INC., TAXPAYER, AND CHRISTIE F. SMITH, HAVILAND V. SMITH, FRANCES F. SMITH, DONNA S. POMEROY, ASSUMERS AND/OR TRANSFEREES AND HAVILAND V. AND FRANCES F. SMITH, CHRISTIE F. SMITH AND DONNA S. POMEROY	1989	89-sbe-002
HUBACHER HOLDING CO.	1989	89-sbe-003
ROBERT M. AND ANN T. BASS, ET AL.	1989	89-sbe-004
ROBERT M. AND ANN T. BASS, ET AL.	1989	89-sbe-004-a
A.M. CASTLE & CO.	1989	89-sbe-005
BELMONT REID & CO.	1989	89-sbe-006
TWENTIETH CENTURY-FOX FILM CORPORATION	1989	89-sbe-007
WILLAMETTE INDUSTRIES, INC.	1989	89-sbe-008
WILLAMETTE INDUSTRIES, INC.	1989	89-sbe-008-a
SPIRO T. AND ELINOR I. AGNEW	1989	89-sbe-009
JOSEPH PORRAZZO	1989	89-sbe-010
ROBERT L. AND PHYLLIS SALABER	1989	89-sbe-011
JAMES C. AND FERN CROCKER	1989	89-sbe-012
ESTATE OF LINDSAY C. HOWARD, WILLIAM H. HAIR, MARY W. SULLIVAN, ET AL.	1989	89-sbe-013
RALPH G. AND MARTHA E. McQUOID	1989	89-sbe-014
JAMES D. AND HELEN WITHERSPOON	1989	89-sbe-015
ROBERT A. GOODIN; AND ESTATE OF THOR F. WILCOX (DECEASED) AND MARJORIE C. WILCOX	1989	89-sbe-016
MERRILL, LYNCH, PIERCE, FENNER & SMITH, INC.	1989	89-sbe-017
DENTAL INSURANCE CONSULTANTS, INC.	1989	89-sbe-018
DIANE L. MORRIS TRUST, ET AL.	1989	89-sbe-019
CHARLES A. DRACE	1989	89-sbe-020
TISHMAN REALTY & CONSTRUCTION CO., INC., AND TISHMAN DAVIS CORPORATION, ASSUMER AND/OR	1989	89-sbe-021
JUANITA A. DIAZ AND CONSTANCE B. WATTS	1989	89-sbe-022
SAVOY HOTEL, INC.	1989	89-sbe-023
SAVOY HOTEL, INC.	1989	89-sbe-023-a
HENRY J. AND FLORENCE BRADLEY	1989	89-sbe-024
RAYMOND E. AND JOY LECOMPTE	1989	89-sbe-025
NORTHRIDGE FASHION CENTER, INC.	1989	89-sbe-026
JAMES B. AND LINDA PESIRI	1989	89-sbe-027
THE PROCTOR & GAMBLE MANUFACTURING COMPANY, ET AL.	1989	89-sbe-028
CAPITOL INDUSTRIES-EMI, INC.	1989	89-sbe-029
CAPITOL INDUSTRIES - EMI, INC.	1989	89-sbe-029-a
VICTOR P. ABEGG	1989	89-sbe-030
CARMEL MORTGAGE CORPORATION	1989	89-sbe-031
CHARLES AND PENNY DREILING	1989	89-sbe-032

1984 - 1985

Opinion	Year	Cite
PRECISION BRAKE AND WHEEL	1984	84-sbe-001
THOMAS C. AND DONNA G. ALBERTSON	1984	84-sbe-002
ROBERT J. AND BETTY J. ELLINGSEN	1984	84-sbe-003
EDWARD P. AND JEANETTE F. FREIDBERG	1984	84-sbe-004
EDWARD P. AND JEANETTE F. FREIDBERG	1984	84-sbe-005
R. G. AND MARTHA G. HOLLIDAY	1984	84-sbe-006
BENJAMIN AND CAROL LEVINE	1984	84-sbe-007
DALE W. AND CAROL J. O'NEAL	1984	84-sbe-008
LYRIC Y. ROBINSON	1984	84-sbe-009
DORIS E. SEALS	1984	84-sbe-010
WALDO R. AND RACHEL M. TOBLER	1984	84-sbe-011
STEPHEN C. AND LU ANN WEST	1984	84-sbe-012
DOUGLAS FURNITURE OF CALIFORNIA, INC.	1984	84-sbe-013
HOME SAVINGS AND LOAN ASSOCIATION	1984	84-sbe-014
JOHN NORTON FARMS	1984	84-sbe-015
NITTY GRITTY PRODUCTIONS	1984	84-sbe-016
TAYLOR TOPPER, INC.	1984	84-sbe-017
PAUL R. BROWN	1984	84-sbe-018
MARY ELLIOTT	1984	84-sbe-019
WALTER O. AND BARBARA S. HANSEN	1984	84-sbe-020
DENNIS W. AND EMIKO LEGGETT	1984	84-sbe-021
JAMES E. AND SUSAN LOCKE	1984	84-sbe-022
DALE M. AND MILDRED E. NELSON	1984	84-sbe-023
Dale M. and Mildred E. Nelson	1984	84-sbe-024
RICHARD A. AND SUSAN K. SMITH	1984	84-sbe-025
EDWARD P. AND PATRICIA VIVENZI	1984	84-sbe-026
CALAVO GROWERS OF CALIFORNIA	1984	84-sbe-027
CREDO DEVELOPERS, INC.	1984	84-sbe-028
EDWIN M. ROSENDAHL, A Professional Law Corporation	1984	84-sbe-029
RIETZ MANUFACTURING COMPANY	1984	84-sbe-030
LAWRENCE S. AND JOY A. AMES	1984	84-sbe-031
LAWRENCE S. AND JOY A. AMES	1984	84-sbe-032
DANIEL, JR., AND DONNA BAYLES	1984	84-sbe-033
DAVID D. AND LINDA D. CORNMAN	1984	84-sbe-034
JOSEPH A. AND LORA J. DUFFEL	1984	84-sbe-035
PAUL H. AND ELIZABETH M. KAHELIN	1984	84-sbe-036
PAUL H. AND ELIZABETH M. KAHELIN	1984	84-sbe-037
EGON AND SONYA LOEBNER	1984	84-sbe-038
EGON AND SONYA LOEBNER	1984	84-sbe-039
CHARLES A. AND HANNAH E. MACGREGOR	1984	84-sbe-040
ROBERT P. AND MARIE L. MALTINSKY	1984	84-sbe-041
FRANK J. MILOS	1984	84-sbe-042
PAUL G. AND PEARL M. PILGRIM, et al.	1984	84-sbe-043
J. RAY RISSER	1984	84-sbe-044
ALFRED M. SALAS AND BETTY LEE REYES	1984	84-sbe-045
GARY E. SILVA	1984	84-sbe-046
ROBERT P. AND CAROL A. STRATHEARN	1984	84-sbe-047
ALBERT L. AND ANNA D. TAMBINI	1984	84-sbe-048
MURRAY A. AND PATRICIA M. WEBSTER	1984	84-sbe-049
GEORGE H. AND SKY WILLIAMS and ROBERT L. AND RITA WILLIAMS	1984	84-sbe-050
B. J. ALLEN, INC.	1984	84-sbe-051
B.K.I. MANAGEMENT CO., INC., B.K.I. -1, INC., and B.K.I. -2, INC.	1984	84-sbe-052
BAY AREA FINANCIAL CORPORATION	1984	84-sbe-053
KROFFT ENTERTAINMENT, INC.	1984	84-sbe-054
NEWBERRY PET CENTERS	1984	84-sbe-055
SANTA ANITA CONSOLIDATED, INC., ET AL.	1984	84-sbe-056
UNION CARBIDE CORPORATION	1984	84-sbe-057
E. J. AND VIRGINIA S. COLLEY	1984	84-sbe-058
STANLEY T. AND BETTEJAN H. COUNTS	1984	84-sbe-059
SIDNEY AND BERNICE CURTIS	1984	84-sbe-060
T. K. AND MARALIND JOHNSON	1984	84-sbe-061
RICHARD KORANDO AND ESTATE OF ALIDA D. KORANDO, DECEASED	1984	84-sbe-062
ODELIA D. LYNN TRUST, LLOYD G. RAINEY, TRUSTEE	1984	84-sbe-063
JOAN MUNCASTER	1984	84-sbe-064
JOAN MUNCASTER	1984	84-sbe-065
RICHARD H. AND JOANNE ROBERTS	1984	84-sbe-066
MARTIN M. SHAPERO	1984	84-sbe-067
FRANK W. AND HARRIET S. WALTERS	1984	84-sbe-068
PENN GENERAL AGENCIES OF CALIFORNIA, INC.	1984	84-sbe-069
HERMAN AND SANDRA J. BARNATHAN	1984	84-sbe-070
MARIE CHAPARTEGUY	1984	84-sbe-071
DON P. AND EVELYN L. CURRIER	1984	84-sbe-072
CHARLES K. AND MARY J. DEEKS	1984	84-sbe-073
MARTIN I. AND KAREN GRACE	1984	84-sbe-074
RHODA LAKS	1984	84-sbe-075
FRANK AND ENEDINA LEON	1984	84-sbe-076
ROY L. AND PATRICIA A. MISSKELLEY	1984	84-sbe-077
CHARLES B. AND JOYCE A. NEWBERRY	1984	84-sbe-078
JOHN AND ETHEL OHANESIAN	1984	84-sbe-079
DONALD J. PRASCH	1984	84-sbe-080
JOHN A. PURKINS	1984	84-sbe-081
BART C. AND DANEEN M. RAINONE	1984	84-sbe-082
RONALD AND MARTHA SATTLER	1984	84-sbe-083
ROBERT L. AND FRANCES K. WONG	1984	84-sbe-084
ARMOR STEEL COMPANY, INC.	1984	84-sbe-085
CENTENNIAL EQUITIES CORPORATION	1984	84-sbe-086
DYNAMIC SPEAKER CORPORATION and TALONE PACKING COMPANY	1984	84-sbe-087
FAMILIAN CORPORATION	1984	84-sbe-088
FOOTHILL BANK	1984	84-sbe-089
HINSHAW'S DEPARTMENT STORES, INC.	1984	84-sbe-090
INGLEWOOD PARE CEMETERY ASSOCIATION ENDOWMENT CARE FUND	1984	84-sbe-091
THE OLGA COMPANY	1984	84-sbe-092
P AND M LUMBER PRODUCTS, INC.	1984	84-sbe-093
RAIN BIRD SPRINKLER MFG. CORP., et al.	1984	84-sbe-094
THE STANWICK CORPORATION	1984	84-sbe-095
TRIANGLE PUBLICATIONS, INC.	1984	84-sbe-096
TRIANGLE PUBLICATIONS, INC.	1984	84-sbe-097
VIDAL SASSOON OF NEW YORK, INC.	1984	84-sbe-098
WALTER MORTENSEN INSURANCE, INC.	1984	84-sbe-099
WESTERN LEISURE PROPERTIES, INC.	1984	84-sbe-100
PETER M. AND ANITA B. BERK	1984	84-sbe-101
ESTATE OF ARTHUR C. CROFT, DECEASED, AND CHRISTINE M. CROFT, DECEASED	1984	84-sbe-102
JOSEPH S. AND DORA B. HERBERT	1984	84-sbe-103
JOHN K. AND ELIZABETH K. JACOBS	1984	84-sbe-104
DENNIS AND DIANNE KIMBROUGH	1984	84-sbe-105
PETER I. AND INGA M. KUNE	1984	84-sbe-106
JOHN AND DOLORES LACEY, AND ELIZABETH LACEY	1984	84-sbe-107
ROBERT H. AND MARY I. ROYSTER	1984	84-sbe-108
ALAN AND ELLEN SALKE	1984	84-sbe-109
SHEO AND MEENAKSHI K. SHARMA	1984	84-sbe-110
ROBERT DEAN TURNER	1984	84-sbe-111
RICHARD A. AND DIANA S. VOHNE	1984	84-sbe-112
EDWIN G. AND ROSALIE ZALIS	1984	84-sbe-113
STANLEY A. AND LEONE M. ZIMMERMAN	1984	84-sbe-114
NATIONAL INSTITUTE OF NUTRITION, INC.	1984	84-sbe-115
TRUS-JOIST CORPORATION	1984	84-sbe-116
RUSSELL Q. and THYRA N. FELLOWS	1984	84-sbe-117
GREGORY FLORES, SR.	1984	84-sbe-118
FRANK and JOAN MILLER	1984	84-sbe-119
J. RAY RISSER	1984	84-sbe-120
WILLIAM C. and MARGARET M. STEWART	1984	84-sbe-121
M. LESLIE AND ALICE M. GRANT	1984	84-sbe-122
JOSEPH M. DeFRANCESCO	1984	84-sbe-123
BOWERMAN'S PHARMACY, INC.	1984	84-sbe-124
RAYMOND CARLSON, JR.	1984	84-sbe-125
HENRY and DONNA J. DIAS	1984	84-sbe-126
HARRY H. and ALICE P. FREER	1984	84-sbe-127
JEFFREY B. and HELENE GRABER	1984	84-sbe-128
HUNTINGTON ALLOYS, INC.	1984	84-sbe-129
KEE DEE, INC.	1984	84-sbe-130
LEE MAR OF CALIFORNIA AND VALLEY SPORTSWEAR MFG. CO., INC.	1984	84-sbe-131
CHARLOTTE LEWIS	1984	84-sbe-132
WILLIAM J. AND MARIAN P. McBRIDE	1984	84-sbe-133
NIPPONDENSO OF LOS ANGELES, INC.	1984	84-sbe-134
PFIZER, INC.	1984	84-sbe-135
SANSOME PHOTOS, INC.	1984	84-sbe-136
RAYMOND T. and ANN B. STEFANI	1984	84-sbe-137
TWINE, INC.	1984	84-sbe-138
FRANKLIN E. and BARBARA R. WALKER	1984	84-sbe-139
A-l ENTERPRISES, INC.	1984	84-sbe-140
A. EPSTEIN AND SONS, INC.	1984	84-sbe-141
ARMCO STEEL CORPORATION	1984	84-sbe-142
JOHN A. AND BETTY M. BIDART	1984	84-sbe-143
J. PASCAL de FILIPPIS	1984	84-sbe-144
RICHARD E. and GERALDINE GOODMAN	1984	84-sbe-145
LANCASTER COLONY CORFORATION AND AUGUST BARR, INC.	1984	84-sbe-146
LANCASTER COLONY CORFORATION AND AUGUST BARR, INC.	1984	84-sbe-147
MELBURN E. and JUDY McKELL	1984	84-sbe-148
HAROLD S. SANDLER	1984	84-sbe-149
STANLEY R. and HELEN C. SHUTT	1984	84-sbe-150
WOODVIEW PROPERTIES, INC.	1984	84-sbe-151
ALLSTATE ENTERPRISES, INC., ALLSTATE ENTERPRISES MORTGAGE CORPORATION, AND ALLSTATE MOTOR CLUB, INC.	1984	84-sbe-152
KARL BERNHARDT	1984	84-sbe-153
ABNER E. AND LUPE CARRASCO	1984	84-sbe-154
C. H. STUART, INC.	1984	84-sbe-155
JOHN AND LINDA CORESCHI	1984	84-sbe-156
EAGLE BANNER RANCHES	1984	84-sbe-157
ELSINORE NAVAL AND MILITARY SCHOOL	1984	84-sbe-158
GEORGE AND SHEILA J. FOSTER	1984	84-sbe-159
THEADORE HALUSHACK	1984	84-sbe-160
CLIFFORD A. AND DOROTHY M. NELSON	1984	84-sbe-161
GARY L. PEMBROKE	1984	84-sbe-162
PRO-TEL PRODUCTS, INC.	1984	84-sbe-163
WESTERN MEDICAL, LTD.	1984	84-sbe-164
MARVIN W. AND IVA G. SIMMONS	1984	84-sbe-165
MONROE BRANTLEY	1984	84-sbe-166
RICHARD BYRD	1984	84-sbe-167
ARTHUR L. AND GERMAYNE CARVER	1984	84-sbe-168
DAVID WAYNE DOMINICI	1984	84-sbe-169
ELECTRIC SUPPLY SALES COMPANY OF THE DESERT, INC.	1984	84-sbe-170
ROBERT C. AND MARY P. LEE	1984	84-sbe-171
HERMAN SHULMAN	1984	84-sbe-172
FAUSTO TANZI	1984	84-sbe-173
JOE J. and ELVIRA CORREIA	1984	84-sbe-174
JAN A. AND ALICE H. MICHALSKI	1984	84-sbe-175
HARRY W. TEPPER	1984	84-sbe-176
Francis T. and Louise F. Cornish	1984	84-sbe-177
Frank D. and Else O'Neill	1984	84-sbe-178
THE GRUPE COMPANY, ET AL.	1984	84-sbe-179
ATLAS HOTELS, INC., AND PICNIC 'N CHICKEN, INC.	1985	85-sbe-001
STEPHEN BELLAMY	1985	85-sbe-002
DEAUVILLE RESTAURANT, INC.	1985	85-sbe-003
JON GRIDER	1985	85-sbe-004
RUSSELL G. HOLT	1985	85-sbe-005
HOYA LENS OF AMERICA, INC.	1985	85-sbe-006
HAROLD R. JACOBUS	1985	85-sbe-007
DAVID AND AVIS STATE	1985	85-sbe-008
FRED DALE STEGMAN	1985	85-sbe-009
FRED DALE STEGMAN	1985	85-sbe-010
HARVARD W. TINDELL	1985	85-sbe-011
FREDERICK AND CHARLOTTE DILLETT	1985	85-sbe-012
GUILD SAVINGS AND LOAN ASSOCIATION	1985	85-sbe-013
JOHN JACOBS	1985	85-sbe-014
EDWARD A. AND LEONORA F. KODYRA	1985	85-sbe-015
PETER LAVALLE	1985	85-sbe-016
JERRY K. AND INGEBORG MOLTON	1985	85-sbe-017
ELISA A. MORGAN	1985	85-sbe-018
RONALD C. WHITE	1985	85-sbe-019
PAUL W. AND JOANNE B. CLOPPER	1985	85-sbe-020
COMMONWEALTH FINANCIAL CORPORATION	1985	85-sbe-021
RONALD P. AND GERTRUDE B. FOLTZ	1985	85-sbe-022
EDDIE AND BESSIE GALLARDO	1985	85-sbe-023
SIROOS GHAZALI	1985	85-sbe-024
MICHAEL J. AND DIANE M. HALABURKA	1985	85-sbe-025
HOLGATE ENTERPRISES, INC.	1985	85-sbe-026
J. E. FARMER SHEET METAL, HEATING AND AIR CONDITIONING, INC.	1985	85-sbe-027
JAMES C. COLEMAN PSYCHOLOGICAL CORPORATION AND JAMES C. AND AZALEA COLEMAN	1985	85-sbe-028
MIDWAY HOMES	1985	85-sbe-029
MOR-BEN INSURANCE MARKETS CORPORATION	1985	85-sbe-030
CARMINE T. PRENESTI	1985	85-sbe-031
CARMINE T. PRENESTI	1985	85-sbe-032
REGIONAL INSURANCE CENTER	1985	85-sbe-033
R. AND SONJA J. TONSBERG	1985	85-sbe-034
ROBERT C. AND GRACE L. WEAVER	1985	85-sbe-035
ALFA PLASTICS, INC.	1985	85-sbe-036
THOMAS M. AND MARY H. CALDWELL	1985	85-sbe-037
CALIFORNIA 6 MOTELS AND WESTERN 6 MOTELS	1985	85-sbe-038
JARED C. DAVIS	1985	85-sbe-039
ANTHONY J. AND ANN S. D'EUSTACHIO	1985	85-sbe-040
FIRESTONE TIRE AND RUBBER COMPANY	1985	85-sbe-041
JOHN AND HAROULA GUIDO	1985	85-sbe-042
WILLIAM AND CHARLOTTE MARTIN	1985	85-sbe-043
JAMES D. McCOTTER	1985	85-sbe-044
CHARLES R. RIETZ	1985	85-sbe-045
LADISLOV AND NOELEEN SNYDR	1985	85-sbe-046
SWISS AMERICAN JEWELERS	1985	85-sbe-047
J. B. TORRANCE, INC.	1985	85-sbe-048
MICHAEL MOSHE AND ZVIA UZIEL	1985	85-sbe-049
FRANK V. AND GERTRUDE AMARAL	1985	85-sbe-050
THE AMWALT GROUP, INC.	1985	85-sbe-051
LLOYD AND NANCY ARNOLD	1985	85-sbe-052
THE BANK OF TOKYO, LTD.	1985	85-sbe-053
MARTIN J. BENEDIK	1985	85-sbe-054
WILLIAM L. AND MARILYN L. BIRD	1985	85-sbe-055
CALIFORNIA FIRST BANK	1985	85-sbe-056
CHOE MEAT COMPANY	1985	85-sbe-057
HOWARD E. AND KAREN R. FOSTER	1985	85-sbe-058
TERANCE AND BRENDA HARRISON	1985	85-sbe-059
INDEPENDENCE SAVINGS AND LOAN ASSOCIATION	1985	85-sbe-060
WILLIAM C. AND JANE J. KELLOGG	1985	85-sbe-061
RICHARD A. KLOOS	1985	85-sbe-062
PETER LENZ (aka JOHN RICHARD DIAMOND)	1985	85-sbe-063
ROBERTO AND MARIA MUNOZ,CHOW YEEKUNG AND LUKE YING SAECHOW, GEORGEI. AND JENNIE PAPAN, WOLFGANG GRAHL, AND CHARLES LANGEWEG	1985	85-sbe-064
ROBERT D. AND SUSAN OWCHINKO	1985	85-sbe-065
LORE PICK	1985	85-sbe-066
IRVING AND SONDRA PLONE	1985	85-sbe-067
GASIO AND THEODORA B. TIMO	1985	85-sbe-068
HENRY E. AND MARJORIE E. WOHLER	1985	85-sbe-069
TERRENCE J. AND MICHELE ALLARD	1985	85-sbe-070
DAVID G. BERTRAND	1985	85-sbe-071
BRAGG CRANE SERVICE, INC., ASSUMER AND/OR TRANSFEREE OF DIXON CRANE SERVICE, INC.	1985	85-sbe-072
SAMUEL AND SHIRLEY CHESS	1985	85-sbe-073
DAVLIN PAINT COMPANY	1985	85-sbe-074
JEFFREY L. AND DONNA S. EGEBERG	1985	85-sbe-075
ESTATE OF CARMA ISRAEL, DECEASED, SECURITY PACIFIC NATIONAL BANK, EXECUTOR	1985	85-sbe-076
EARL AND MARION MATTHIESSEN	1985	85-sbe-077
JOE AND GLORIA MORGAN	1985	85-sbe-078
CARL M. AND SANDRA K. PAESEL	1985	85-sbe-079
POWERINE OIL COMPANY	1985	85-sbe-080
EDDIE E. AND JANICE REYNOLDS	1985	85-sbe-081
KATHY J. SCHELL	1985	85-sbe-082
RUSSELL R. STEPHENS, JR.	1985	85-sbe-083
GREGORY LYNELL WYATT	1985	85-sbe-084
J. T. AND MILDRED BELLEW	1985	85-sbe-085
DEAN D. CLEMONS	1985	85-sbe-086
BILLY L. AND SUZETTE DAVIS	1985	85-sbe-087
DEJAY PRODUCTS, INC.	1985	85-sbe-088
ENCINO OAKS SCHOOL, INC.	1985	85-sbe-089
PAUL D. AND KATHERINE Y. MCAFEE	1985	85-sbe-090
GEORGE S. AND JEAN D. McEWEN	1985	85-sbe-091
NORTH AMERICAN EXPLORATION CO., INC.	1985	85-sbe-092
PANORAMA PRODUCTS, INC.	1985	85-sbe-093
PHILIP W. AND RENATE TUBMAN	1985	85-sbe-094
PHILIP W. AND RENATE TUBMAN	1985	85-sbe-095
ATLANTA HOCKEY, INC., ET AL.	1985	85-sbe-096
JOHN R. AND NANCY B. BOONE	1985	85-sbe-097
WITOLD J. AND MARIA DEBSKI	1985	85-sbe-098
HARRY AND ELEANOR H. GONICK	1985	85-sbe-099
NEVIS INDUSTRIES, INC.	1985	85-sbe-100
LAWRENCE D. AND BARBARA L. PARKER	1985	85-sbe-101
PRIME PLASTIC SYSTEMS, INC.	1985	85-sbe-102
ROBERT R. SCHRAM	1985	85-sbe-103
SOUTHWESTERN DEVELOPMENT COMPANY	1985	85-sbe-104
CHESTER H. AND VIRGINIA B. SPIERING	1985	85-sbe-105
TRAILS END, INC.	1985	85-sbe-106
W. K. EQUIPMENT COMPANY	1985	85-sbe-107
SHARON G. YASKULSKI	1985	85-sbe-108
AIR CONDITIONING SALES, INC.	1985	85-sbe-109
FRANCES L. BAKER	1985	85-sbe-110
GEORGE D. BITTNER	1985	85-sbe-111
J. B. AND P. R. CAMPBELL	1985	85-sbe-112
ROBERT W. AND GWENDOLYN CHEESEWRIGHT	1985	85-sbe-113
CONTINENTAL DESERT PROPERTIES, INC.	1985	85-sbe-114
REMO C. AND JEAN CUNIBERTI	1985	85-sbe-115
DAILEY ENTERPRISES	1985	85-sbe-116
JAMES AND LINDA FITHIAN	1985	85-sbe-117
LEWIS AND MARTHA I. FURER	1985	85-sbe-118
GENE AND DARNELL GIBERSON	1985	85-sbe-119
GENE AND ELAINE GLICK	1985	85-sbe-120
GROSH SCENIC STUDIOS, INC.	1985	85-sbe-121
DAVID A. AND SANDRA HOLLANDER	1985	85-sbe-122
JAMES E. AND SHARON L. JOYCE	1985	85-sbe-123
BARRY H. KEELING	1985	85-sbe-124
ROBERT AND GERALDINE KERSTEIN	1985	85-sbe-125
SAM L. AND VIRGINIA L. LEACH	1985	85-sbe-126
RICHARD M. NEDEROSTEK AND CATHERINE C. CARNEY	1985	85-sbe-127
POLEMIC PRESS PUBLICATIONS, INC.	1985	85-sbe-128
GARY SALENGER	1985	85-sbe-129
SBK CORPORATION, TAXPAYER, AND BALDWIN JEWELERS, ASSUMER AND/OR TRANSFEREE	1985	85-sbe-130
WESSMAN TOYOTA-PONTIAC, INC.	1985	85-sbe-131
ESTATE OF STEPHEN J. WOLF	1985	85-sbe-132
AQUA AEROBIC SYSTEMS, INC.	1985	85-sbe-133
THOMAS K. AND GAIL G. BOEHME	1985	85-sbe-134
M.T. de MEY van STREEFKERK	1985	85-sbe-135
JOHN K. ERICSON	1985	85-sbe-136
JEFFREY A. AND JUDITH GOUGH	1985	85-sbe-137
CHARLES E. AND VALERIE K. HAUBER	1985	85-sbe-138
HEE YANG JUHANG	1985	85-sbe-139
LUNSFORD TOYOTA, INC.	1985	85-sbe-140
DAVID G. AND HELEN MENDELSOHN	1985	85-sbe-141
DAVID AND DARLENE G. ROCCAFORTE	1985	85-sbe-142
ROBERT J. SAVAGE	1985	85-sbe-143
JOHN T. AND DIANNA SHERHICK	1985	85-sbe-144
KUANG W. AND BIE C. WU	1985	85-sbe-145
GARY O. ARMSTRONG	1985	85-sbe-146
COACHMEN INDUSTRIES OF CALIFORNIA, INC.	1985	85-sbe-147
HAROLD AND JEAN GOLDMAN	1985	85-sbe-148
RUSSEL D. JACKSON aka RUSSEL A. JUSTIN, JR.	1985	85-sbe-149
JOHN MANNING & COMPANY, INC.	1985	85-sbe-150
SAM I. AND MARJORIE H. LEWIS	1985	85-sbe-151
O.S.C. CORPORATION, ET AL.	1985	85-sbe-152
MARY ELLIOTT	1985	85-sbe-153
INGLEWOOD PARK CEMETERY ASSOCIATION ENDOWMENT CARE FUND	1985	85-sbe-154
A. EPSTEIN AND SONS, INC.	1985	85-sbe-155
ROBERT C. AND MARY P. LEE	1985	85-sbe-156

1983

Opinion	Year	Cite
CALIFORNIA RIFLE AND PISTOL ASSOCIATION	1983	83-sbe-001
DIEBOLD, INCORPORATED	1983	83-sbe-002
RONALD A. FLORIA	1983	83-sbe-003
ROBERT J. AND ROSEMARIE R. GENTRY	1983	83-sbe-004
SHERWOOD R. AND MARION S. GORDON	1983	83-sbe-005
BRIAN J. GRIFFIN	1983	83-sbe-006
RONALD E. AND IRIS V. HANSEN	1983	83-sbe-007
CHARLES W. HUTCHINS	1983	83-sbe-008
KERRY AND CHERYL JAMES	1983	83-sbe-009
WILLIAM M. AND SHIRLEY D. LANGSTON	1983	83-sbe-010
EDWARD C. AND CATHERINE LELOUIS	1983	83-sbe-011
CHERYL LONG	1983	83-sbe-012
DANIEL F. MEIER	1983	83-sbe-013
GREG PETTIT	1983	83-sbe-014
JIMMY W. PRESTON	1983	83-sbe-015
CLARENCE LEWIS RANDLE, JR.	1983	83-sbe-016
HOWARD A. AND MARCIA SCHMIDT	1983	83-sbe-017
STEVE E. SHERMAN	1983	83-sbe-018
VERNON D. AND MARY J. SMITH	1983	83-sbe-019
WILLIAM L. AND JEANNE A. SNIDER	1983	83-sbe-020
HENRY T. AND NANCY B. TAYLOR	1983	83-sbe-021
KENNETH URHEIM	1983	83-sbe-022
DAVE WARKENTIN	1983	83-sbe-023
JAMES WOOLSEY	1983	83-sbe-024
COPPER ALLOYS CORPORATION	1983	83-sbe-025
OTTO A. AUTENRIETH	1983	83-sbe-026
JOHN A. AND BETSY R. BARKER	1983	83-sbe-027
EDWARD BENNER	1983	83-sbe-028
LISELOTTE BUMP	1983	83-sbe-029
WINDOM L. AND ELEANOR C. ESTES	1983	83-sbe-030
PAUL AND NANCY FALKENSTEIN	1983	83-sbe-031
RICHARD FRANDSEN	1983	83-sbe-032
CONRAD E. AND DIANE L. LAREZ	1983	83-sbe-033
DONALD R. LEONARD, JR.	1983	83-sbe-034
WING EDWIN LEW	1983	83-sbe-035
HERSCHEL L. AND JOSEPHINE M. NORTON	1983	83-sbe-036
JAMES H. AND LEILA P. PIKE	1983	83-sbe-037
E.J. SAAL, Jr. AND DOROTHY SAAL	1983	83-sbe-038
GEORGE B. AND ANGELA R. STURR	1983	83-sbe-039
HUMBERTO VARELA, JR.	1983	83-sbe-040
Lumidor Manufacturing Company	1983	83-sbe-041
CARL E. ADAMS	1983	83-sbe-042
JAMES BLUTHENTHAL	1983	83-sbe-043
GARY AND LUCIE BOCK	1983	83-sbe-044
KATHLEEN CAHILL	1983	83-sbe-045
MANUEL LOPEZ CHAIDEZ AND MIRIAM CHAIDEZ	1983	83-sbe-046
MANUEL LOPEZ CHAIDEZ AND MIRIAM CHAIDEZ	1983	83-sbe-047
DON A. COOKSTON	1983	83-sbe-048
DON A. COOKSTON	1983	83-sbe-049
ROBERT S. AND MARY O. FADEM	1983	83-sbe-050
OLIN S. GORDON	1983	83-sbe-051
M. LESLIE AND ALICE M. GRANT	1983	83-sbe-052
LORETTA L. HAMILTON	1983	83-sbe-053
JAMES W. HAMM	1983	83-sbe-054
JAMES W. HAMM	1983	83-sbe-055
JAMES R. HARRIS	1983	83-sbe-056
JAMES E. HICKS	1983	83-sbe-057
JAMES E. HICKS	1983	83-sbe-058
RONALD E. JAMES	1983	83-sbe-059
JOHN T. AND HEIDI J. LITTLE	1983	83-sbe-060
WILLIE NICHOLS	1983	83-sbe-061
SHELDON AND MARION PORTMAN	1983	83-sbe-062
FRANK L. REYNOLDS	1983	83-sbe-063
CURTIS D. AND PATRICIA L. STEPHAN	1983	83-sbe-064
JAMES L. AND DELORES E. STEVENS	1983	83-sbe-065
ERIC G. AND LYNETTE Y. VESELY	1983	83-sbe-066
MART CONRAD WENDE	1983	83-sbe-067
STANDARD OIL COMPANY OF CALIFORNIA	1983	83-sbe-068
ITO CARIANI SAUSAGE COMPANY, INC.	1983	83-sbe-069
SAM ARMSTRONG REALTY, INC. and SAMUEL J. AND BETTY S. ARMSTRONG	1983	83-sbe-070
MERLIN ADLER, et al.	1983	83-sbe-071
HIRAM I. AND GRACE K. BANOFF	1983	83-sbe-072
RICHARD H. BROOKE	1983	83-sbe-073
CAROL BROWN, et al.	1983	83-sbe-074
CAROL M. BROWN, ET AL.	1983	83-sbe-075
HERBERT AND E. CHRISTENSEN	1983	83-sbe-076
LEONARD S. AND ERLENE G. COHEN ESTELLE GROSSMAN	1983	83-sbe-077
BILLY R. CUMMINGS	1983	83-sbe-078
JOHN C. AND ELIZABETH R. FULTON	1983	83-sbe-079
THOMAS G. GRIESS	1983	83-sbe-080
THOMAS G. GRIESS	1983	83-sbe-081
ROBERT E. AND M. E. HINK LESTER W., JR. AND BERTHA M. HINK	1983	83-sbe-082
ROBERT E. AND M. E. HINK AND LESTER W., JR. AND BERTHA N. HINK	1983	83-sbe-083
HORACE C. AND MARY M. JENKINS	1983	83-sbe-084
HORACE C. AND MARY M. JENKINS	1983	83-sbe-085
NORMAN KURTH	1983	83-sbe-086
GABRIELA MENDOSA	1983	83-sbe-087
JAMES M. MILEY	1983	83-sbe-088
IVAN R. AND R. B. MORTENSEN	1983	83-sbe-089
RALPH AND PHYLLIS PAGANO	1983	83-sbe-090
SEBASTIAN A. RABASA, JR.	1983	83-sbe-091
EDWARD RIO, JR.	1983	83-sbe-092
RONALD A. RODRIGUEZ	1983	83-sbe-093
ROBERT SCOTT	1983	83-sbe-094
ALFRED L. AND JEAN M. STEINMAN	1983	83-sbe-095
TOMMY H. AND LEILA J. THOMAS	1983	83-sbe-096
VERNON R. TWYMAN	1983	83-sbe-097
MOHASCO CORPORATION	1983	83-sbe-098
WRIGHT WAY MOBILE HOMES, INC.	1983	83-sbe-099
HAROLD C. BOYD AND THE ESTATE OF EVELYN A. BOYD, DECEASED	1983	83-sbe-100
JOHN W. CARR	1983	83-sbe-101
ESTATE OF JOSEPH DIPPOLITO, DECEASED, FRANCES DIPPOLITO, EXECUTRIX, AND FRANCES DIPPOLITO	1983	83-sbe-102
ROBERT W. DUFFIN, SR.	1983	83-sbe-103
CLAUDE E. ELLSWORTH	1983	83-sbe-104
CLAUDE E. ELLSWORTH	1983	83-sbe-105
DESMOND B. AND KAREN A. GRIFFIN	1983	83-sbe-106
ROSE HERRON	1983	83-sbe-107
BLAIR HOPE	1983	83-sbe-108
ERIC KOLENKO	1983	83-sbe-109
JUAN F. AND ELIZABETH M. LOPEZ	1983	83-sbe-110
RAYMOND HARRIS RICHARDSON, JR.	1983	83-sbe-111
RAYMOND HARRIS RICHARDSON, JR.	1983	83-sbe-112
KENNETH E. SAYNE	1983	83-sbe-113
ISRAEL AND LILYAN STAVIS	1983	83-sbe-114
BRUCE JAMES WILKINS	1983	83-sbe-115
BRUCE JAMES WILKINS	1983	83-sbe-116
VIRGINIA R. WITHINGTON	1983	83-sbe-117
DRESSER INDUSTRIES, INC.	1983	83-sbe-118
OCCIDENTAL PETROLEUM CORPORATION	1983	83-sbe-119
PITTSBURGH-DES MOINES STEEL COMPANY	1983	83-sbe-120
UNITCO, INC.	1983	83-sbe-121
LARRY W. ARNOLD	1983	83-sbe-122
KEITH BABER	1983	83-sbe-123
JERRY L. BALDWIN, ET AL.	1983	83-sbe-124
JERRY R. BARHAM	1983	83-sbe-125
HERMAN AND SANDRA J. BARNATHAN	1983	83-sbe-126
FRANK J. AND BARBARA D. BURGETT	1983	83-sbe-127
JIMMY J. CHILDS	1983	83-sbe-128
JULIE ANN CLINE (DE LA HOYA)	1983	83-sbe-129
MARION DONALD	1983	83-sbe-130
PAUL J. GEARY	1983	83-sbe-131
CORINE C. HAYNES	1983	83-sbe-132
HARVARD A. AND BARBARA A. HOLLEY	1983	83-sbe-133
CARL D. HUMERICKHOUSE	1983	83-sbe-134
GLORIA JACQUES	1983	83-sbe-135
EARL AND MARY J. JOHNSON	1983	83-sbe-136
DAVID KOUBECK	1983	83-sbe-137
DAVID KOUBECK	1983	83-sbe-138
ERNEST R. AND DOROTHY A. LARSEN	1983	83-sbe-139
ELMER R. AND BARBARA MALAROFF	1983	83-sbe-140
JOSEPH R. MATTIACCIA	1983	83-sbe-141
JOHN H. MERLET	1983	83-sbe-142
CHARLES W. AND BARBARA K. MURRAY	1983	83-sbe-143
KENNETH W. AND SHIRLEY A. PETERS	1983	83-sbe-144
ROBERT ABRAHAM RUBIN	1983	83-sbe-145
RAY J. SEBASTIAN	1983	83-sbe-146
ROBERT III AND HELEN SWANSTON	1983	83-sbe-147
ELLSWORTH E. AND CAROLYN L. TULBERG	1983	83-sbe-148
WILSON A. AND MARY L. VOIGT	1983	83-sbe-149
JEROLD E. WHEAT	1983	83-sbe-150
CHARLES WORKMAN	1983	83-sbe-151
THE AMWALT GROUP, INC., FORMERLY ALLAN M. WALTER AND ASSOCIATES, INC.	1983	83-sbe-152
DULUTH SCIENTIFIC, INC.	1983	83-sbe-153
EASTRIDGE TOWNHOUSE OWNERS' ASSOCIATION	1983	83-sbe-154
EASTRIDGE TOWNHOUSE OWNERS' ASSOCIATION	1983	83-sbe-155
ROBERT R. ABOLTIN, JR., ET AL.	1983	83-sbe-156
LARRY ANDERSON	1983	83-sbe-157
RONALD E. BELFORD	1983	83-sbe-158
HANS BOTHKE	1983	83-sbe-159
HANS BOTHKE	1983	83-sbe-160
LUCY CABIELES	1983	83-sbe-161
JULIUS A. AND LYDIA A. CRUZ	1983	83-sbe-162
DONALD L. DEAN	1983	83-sbe-163
STEPHEN AND CIVIA GORDON	1983	83-sbe-164
MARK AND SUSAN GUIDOTTI	1983	83-sbe-165
BEVERLY A. JAKDIN	1983	83-sbe-166
ERVIN JOHNSON	1983	83-sbe-167
RAYMOND K. KUBO	1983	83-sbe-168
RICHARD H. MANGRUM	1983	83-sbe-169
WILLIAM W. McGIMPSEY	1983	83-sbe-170
JAN A. AND ALICE H. MICHALSKI	1983	83-sbe-171
GARLAND REED	1983	83-sbe-172
LINDA P. ROBART	1983	83-sbe-173
HARRY W. TEPPER	1983	83-sbe-174
PAUL C. THORNTON	1983	83-sbe-175
HOLLOWAY INVESTMENT COMPANY	1983	83-sbe-176
HOLLOWAY INVESTMENT COMPANY	1983	83-sbe-177
JOHNS-MANVILLE SALES CORPORATION	1983	83-sbe-178
J. A. AVILA	1983	83-sbe-179
W. L. BRYANT	1983	83-sbe-180
WARREN L. CHRISTIANSON	1983	83-sbe-181
FRANK AND BARBARA COTTER	1983	83-sbe-182
CHARLES L. CRISWELL	1983	83-sbe-183
THOMAS L. FERNANDEZ	1983	83-sbe-184
CLYDE W. AND FLOREAN HALE	1983	83-sbe-185
RONALD E. HANSEN	1983	83-sbe-186
JAMES W. AND MARGARET R. HENDERSON	1983	83-sbe-187
WILLIE NICHOLS	1983	83-sbe-188
CARL W. AND SYLVIA L. (LAUGHLIN) OLSON	1983	83-sbe-189
ALFRED W. AND ALICE SMALLING	1983	83-sbe-190
RICHARD TYREE	1983	83-sbe-191
ALMARG COMPANY	1983	83-sbe-192
HOLLYWOOD COMMUNITY HOSPITAL, Taxpayer, and HOLLYWOOD COMMUNITY HOSPITAL, Assumer and/or Transferee	1983	83-sbe-193
LA MESA ASSOCIATES, INC.	1983	83-sbe-194
PRIME COMPUTER, INC.	1983	83-sbe-195
SUNGLASS PRODUCTS OF CALIFORNIA	1983	83-sbe-196
CHARLES E. AND JEANNETTE A. ALASKA	1983	83-sbe-197
MELVIN R. BOWERS	1983	83-sbe-198
WILLIAM C. BURNS	1983	83-sbe-199
RONALD T. DOAK	1983	83-sbe-200
GEORGE M. AND RUBY L. GULICK	1983	83-sbe-201
DAVID B. HAAG AND ESTATE OF CAROL D. HAAG, DECEASED	1983	83-sbe-202
DAVID B. HAAG AND ESTATE OF CAROL D. HAAG, DECEASED	1983	83-sbe-203
BRYAN H. HILLSTROM	1983	83-sbe-204
MILDRED C. JOHNSON	1983	83-sbe-205
PROCTOR P. AND MARTHA M. JONES	1983	83-sbe-206
FRANCES A. LORDA	1983	83-sbe-207
STEVEN R. LUCIDO	1983	83-sbe-208
JAMES R. MACDONALD	1983	83-sbe-209
RONALD W. MATHESON	1983	83-sbe-210
GEORGE M. AND JOYCE M. MURCHISON	1983	83-sbe-211
RAYMOND AND ROSEMARIE J. PRYKE	1983	83-sbe-212
BARBARA RUFFIN	1983	83-sbe-213
DEVRA G. RUTIGLIANO	1983	83-sbe-214
JACK AND SANDRA M. SANGUIN	1983	83-sbe-215
FREDDIE L. SIMMONS	1983	83-sbe-216
ROBERT HAROLD AND DARLENE B. SOUSA	1983	83-sbe-217
ROBERT D. AND LORNA WATSON	1983	83-sbe-218
OLIVER WILLIAMS	1983	83-sbe-219
HAROLD AND JOYCE E. WILSON	1983	83-sbe-220
AIMOR CORPORATION	1983	83-sbe-221
B&C WELDING, INC.	1983	83-sbe-222
BOWERMAN'S PHARMACY, INC.	1983	83-sbe-223
CRAFTON WATER COMPANY, et al.	1983	83-sbe-224
E. F. HUTTON CALIFORNIA COMPANY	1983	83-sbe-225
GARIBALDI LAND COMPANY	1983	83-sbe-226
IMPERIAL 400 NATIONAL, INC.	1983	83-sbe-227
KRAMER INK CO., INC.	1983	83-sbe-228
LUGONIA PARK WATER COMPANY	1983	83-sbe-229
MABERT FINANCE CO., INC. dba ALLIED FINANCE CO.	1983	83-sbe-230
MOLE-RICHARDSON COMPANY	1983	83-sbe-231
VICTORVILLE GLASS CO., INC.	1983	83-sbe-232
MOHAMED R. AND LEILA S. AKKY	1983	83-sbe-233
EUGENE F. AND MARILYN C. BRADFORD	1983	83-sbe-234
GEORGIANNA BREWER, formerly GEORGIANNA MAY	1983	83-sbe-235
ESTILL WILLIAM FAIRCHILD	1983	83-sbe-236
LLOYD C. AND BEATRICE M. GRAYBILL	1983	83-sbe-237
JON W. AND ANTOINETTE O. JOHNSTON	1983	83-sbe-238
DONALD E. AND JUDITH E. LIEDERMAN	1983	83-sbe-239
MAURINE M. MALAN	1983	83-sbe-240
RINZI AND LILY Y. MANAKA	1983	83-sbe-241
DONALD R. PLUNKETT	1983	83-sbe-242
MICHAEL E. AND CHARLA J. POLLAK	1983	83-sbe-243
ROGER W. SLEIGHT	1983	83-sbe-244
FRANK AND SHIRLEY SPEECE	1983	83-sbe-245
ROBERT R. WILLIAMS	1983	83-sbe-246
ANGELUS HUDSON, INC.	1983	83-sbe-247
ELIXIR INDUSTRIES	1983	83-sbe-248
ROBERT E. McKEE, INC.	1983	83-sbe-249
PARAMOUNT DEVELOPMENT ASSOCIATES, INC.	1983	83-sbe-250
PETER L. CRANDALL, M.D., INC.	1983	83-sbe-251
BEATRICE ARONOFF	1983	83-sbe-252
LAWRENCE T. AND GALADRIEL BLAKESLEE	1983	83-sbe-253
BLAINE S. AND BARBARA G. BUTLER	1983	83-sbe-254
FRANCIS AND LOUISE CORNISH	1983	83-sbe-255
FRED E. AND BETTY N. DONNER	1983	83-sbe-256
GEORGE DRIVER	1983	83-sbe-257
LAWRENCE E. EDEN	1983	83-sbe-258
DAVID J. AND ROXANA N. GAFFANEY	1983	83-sbe-259
RICHARD M. AND CLAIRE P. HAMMERMAN	1983	83-sbe-260
CLAIRE M. HOLMES, DECEASED	1983	83-sbe-261
BILLY R. AND KATHRYN J. JONES	1983	83-sbe-262
EDWARD AND CHRISTINE KENNA	1983	83-sbe-263
DON W. AND HYUN S. KIM	1983	83-sbe-264
SEYMOUR AND JEANETTE LEWIS	1983	83-sbe-265
PETER MALIAROS	1983	83-sbe-266
VIRGIL M. AND JEANNE P. MONEY	1983	83-sbe-267
ROBERT J. O'MALLEY	1983	83-sbe-268
FRANK D. AND ELSE O'NEILL	1983	83-sbe-269
CLIFFORD AND GRACE ROBERTSON	1983	83-sbe-270
ROBERT H. AND MARY I. ROYSTER	1983	83-sbe-271
HENRY P. AND ROSE SANDERSON	1983	83-sbe-272
JOHN AND JULIE SAWELENKO	1983	83-sbe-273
DONALD AND NADA SCHRAMM	1983	83-sbe-274
JOHN R. SHERRIFF	1983	83-sbe-275
RONALD L. AND JOYCE E. SURETTE	1983	83-sbe-276
WILFORD E. AND REVA C. VIDLOCK	1983	83-sbe-277

1982

Opinion	Year	Cite
ROBERT J. ADDINGTON, JR.	1982	82-sbe-001
HAROLD L. AND WANDA G. BENEDICT	1982	82-sbe-002
GRANT W. CARLSON	1982	82-sbe-003
WILLIAM J. AND ELIZABETH G. CUSACK	1982	82-sbe-004
CONRAD DONALD AND MARION DONALD	1982	82-sbe-005
JAMES E. DUNCAN	1982	82-sbe-006
R. HENDRICKS	1982	82-sbe-007
WALLACE R. AND VALERIE K. HICE	1982	82-sbe-008
ARTHUR G. HORTON, JR.	1982	82-sbe-009
RALPH E. LATTIMER	1982	82-sbe-010
ROBERT C. AND BETTY L. LOPERT	1982	82-sbe-011
MICHAEL MENDELLE	1982	82-sbe-012
ORICK RATZLAFF	1982	82-sbe-013
FRANK JOSEPH ROSSITER	1982	82-sbe-014
BERTRAM M. AND PATTI K. SABO	1982	82-sbe-015
E. R. STUDE	1982	82-sbe-016
AUSTIN AND LOVELLA A. WIKOFF	1982	82-sbe-017
GEORGE H. AND SKY G. WILLIAMS AND ROBERT L. AND RITA WILLIAMS	1982	82-sbe-018
PAULEY PETROLEUM, INC.	1982	82-sbe-019
WILLIAMS & GLASS ACCOUNTANCY CORPORATION	1982	82-sbe-020
DAVID M. ALBRECHT	1982	82-sbe-021
GARY O. ARMSTRONG	1982	82-sbe-022
ANTHONY J. CALCIANO	1982	82-sbe-023
HERBERT C. AND ISABELLE E. FREELAND	1982	82-sbe-024
SAMUEL R. AND LORRAINE L. GAYLORD	1982	82-sbe-025
P. R. KUHL	1982	82-sbe-026
HARRY LEAR, JR.	1982	82-sbe-027
ALBERT E. AND DONA B. NEUDAUER	1982	82-sbe-028
RALPH E. NUTTALL	1982	82-sbe-029
JAMES A. AND SHEILA L. ORTLOFF	1982	82-sbe-030
BRANDON L. RATZLAFF	1982	82-sbe-031
ROBERT A. SKOWER	1982	82-sbe-032
SUNDARAM AND HEMAVATHY SUBRAMANIAN	1982	82-sbe-033
FRED H. AND WILMA SUGGS	1982	82-sbe-034
KNOLLWOOD WEST CONVALESCENT HOSPITALS, INC.	1982	82-sbe-035
VON HOUSEN MOTORS	1982	82-sbe-036
OTTAR G. BALLE	1982	82-sbe-037
GEORGE H. AND EVELYN B. DANIS	1982	82-sbe-038
EDMUND F. AND DELIA O. FOLEY	1982	82-sbe-039
ROBERT R. AND MARJORIE M. GOODWIN	1982	82-sbe-040
LEONARD R. AND ELIZABETH M. HARPER	1982	82-sbe-041
GLEN S. HAYDEN	1982	82-sbe-042
STEPHANIE M. KENNEDY	1982	82-sbe-043
HELEN LISLE	1982	82-sbe-044
ARTHUR G. AND ROGELIA V. McCAW	1982	82-sbe-045
EDWARD J. AND SARAH RILEY	1982	82-sbe-046
MARCUS AND MARCIA RUDNICK	1982	82-sbe-047
STEVEN M. AND ROBIN G. RUDY	1982	82-sbe-048
TERRENCE L. SAXTON	1982	82-sbe-049
L. TINSON	1982	82-sbe-050
NORMA VACCARO (ALVAREZ)	1982	82-sbe-051
HOLLYWOOD FILM ENTERPRISES, INC.	1982	82-sbe-052
INCOM INTERNATIONAL, INC.	1982	82-sbe-053
INTERNATIONAL BAY CLUBS, INC.	1982	82-sbe-054
JAMES ALLEN, et al.	1982	82-sbe-055
BENJAMIN J. AND HARRIET AUERBACH	1982	82-sbe-056
JAMES A. BLUTHENTHAL	1982	82-sbe-057
HOWARD AND EILEEN BURKE	1982	82-sbe-058
DAN A. DANRICH	1982	82-sbe-059
ELIZABETH D. DAVENPORT (MAYBERRY)	1982	82-sbe-060
GLENN V. DAY	1982	82-sbe-061
AMBROSE L. AND ALICE M. GORDOS	1982	82-sbe-062
JAMES E. AND LAVAUGHN B. GOSS	1982	82-sbe-063
ROYCE E. GUM	1982	82-sbe-064
LOWELL A. HAHN	1982	82-sbe-065
DWAYNE W. AND DOROTHY L. HECKMAN	1982	82-sbe-066
COLBY W. AND VIRGINIA L. JOHNSON	1982	82-sbe-067
PHILIP MARSHAK	1982	82-sbe-068
ROBERT J. AND BARBARA R. McCRACKEN	1982	82-sbe-069
HARRY MORGAN AND CAROL MORGAN	1982	82-sbe-070
HARRY MORGAN AND CAROL MORGAN	1982	82-sbe-071
GLORIA J. OLIVERIA	1982	82-sbe-072
ROBERT E. PERRY	1982	82-sbe-073
LESLIE E. SCHER AND CAROL M. SCHER (formerly CAROL M. WILCOX)	1982	82-sbe-074
CHESTER J. SMIGIELSKI	1982	82-sbe-075
CHESTER J. SMICIELSKI	1982	82-sbe-076
RICHARD R. ZISER	1982	82-sbe-077
DAVID K. BARKER	1982	82-sbe-078
DAVID K. BARKER	1982	82-sbe-079
BARBARA JOAN CASTOR	1982	82-sbe-080
BARBARA JOAN CASTOR	1982	82-sbe-081
FRED R. DAUBERGER, et al.	1982	82-sbe-082
FRED R. DAUBERGER, et al.	1982	82-sbe-083
ALBERT I. AND RUTH KAUFMAN	1982	82-sbe-084
ALBERT I. AND RUTH KAUFMAN	1982	82-sbe-085
DE VAUGHN C. LEE	1982	82-sbe-086
DE VAUGHN C. LEE	1982	82-sbe-087
DANIEL F. MEIER	1982	82-sbe-088
DANIEL F. MEIER	1982	82-sbe-089
HAROLD PHELPS	1982	82-sbe-090
HAROLD PHELPS	1982	82-sbe-091
W. E. PURCELL AND BILLIE JEAN PURCELL	1982	82-sbe-092
AMERICAN TELEPHONE AND TELEGRAPH COMPANY	1982	82-sbe-093
BAY ALARM COMPANY	1982	82-sbe-094
EMPIRE GAS CORPORATION	1982	82-sbe-095
H-B INVESTMENT, INC.	1982	82-sbe-096
JOY WORLD CORPORATION	1982	82-sbe-097
KIKKOMAN INTERNATIONAL, INC.	1982	82-sbe-098
MYLES CIRCUITS, INC.	1982	82-sbe-099
PARABAM, INC.	1982	82-sbe-100
ROBERT F. FISCHEL PROFESSIONAL CHIROPRACTIC CORPORATION	1982	82-sbe-101
SAGA CORPORATION	1982	82-sbe-102
VISA U.S.A., INC.	1982	82-sbe-103
ROBERT AND BONNIE ABNEY	1982	82-sbe-104
ROBERT R. ABOLTIN, JR., et al.	1982	82-sbe-105
JAMES P. ADAMSON, et al.	1982	82-sbe-106
LAKRY M. ANDERSON	1982	82-sbe-107
EDWARD T. AND PAMELA A. ARVISO	1982	82-sbe-108
ALICE BARRON	1982	82-sbe-109
ARTHUR, JR. AND DAISY M. BEDFORD	1982	82-sbe-110
HARRY J. BEYER, et al.	1982	82-sbe-111
JOHN B. BOSKO	1982	82-sbe-112
THOMAS C. AND LURENE H. CHANDLER	1982	82-sbe-113
NELSON AND DORIS DeAMICIS	1982	82-sbe-114
JAMES Q. EDDY, JR.	1982	82-sbe-115
JOHN A. AND MARILYN GRIMES	1982	82-sbe-116
GEORGE O. AND ALICE E. GULLICKSON	1982	82-sbe-117
JAMES D. HAYTON	1982	82-sbe-118
COIT B. HOLT	1982	82-sbe-119
JOHN B. HOWIE, JR.	1982	82-sbe-120
BARBARA P. HUTCHINSON	1982	82-sbe-121
EUGENE I. INGRUM	1982	82-sbe-122
HENRY JONES	1982	82-sbe-123
JESSE A. JONES	1982	82-sbe-124
T. G. KENNY	1982	82-sbe-125
JOYCE D. KOHLMAN	1982	82-sbe-126
FRANKLIN J. KOSDON	1982	82-sbe-127
JAMES P. MILES	1982	82-sbe-128
GEORGE W. MOJICA	1982	82-sbe-129
ESTATE OF RAY MURPHY, DECEASED, DOROTHY D. WALTON AND ADRIAN ARENDT, EXECUTORS	1982	82-sbe-130
DAVID F. OHL	1982	82-sbe-131
CHARLES F. PARSONS	1982	82-sbe-132
NICHOLAS PHILLIPS	1982	82-sbe-133
ASA K. RICHTER	1982	82-sbe-134
MARY ANN RONDOS	1982	82-sbe-135
N. EUGENE AND I. SHAFER	1982	82-sbe-136
WILLIAM STEINSMITH	1982	82-sbe-137
JAMES R. SUTHERLIN, JR.	1982	82-sbe-138
JOHN C. TUELL	1982	82-sbe-139
ALDEAN AND CLARA WASHBURN	1982	82-sbe-140
ROBERT E. WATSON	1982	82-sbe-141
KAREN M. WEEKE	1982	82-sbe-142
AVCAR LEASING, INC.	1982	82-sbe-143
AVCAR LEASING, INC.	1982	82-sbe-144
DATA GENERAL CORPORATION	1982	82-sbe-145
JOHN C. ALDEN	1982	82-sbe-146
RONAL J. AND ELFRIEDE M. BAKER	1982	82-sbe-147
STEPHEN C. BIENEMAN	1982	82-sbe-148
MILTON AND HELEN BRUCKER	1982	82-sbe-149
JACK A. AND ELIZABETH A. CARLTON	1982	82-sbe-150
MARY O. COSTA	1982	82-sbe-151
GARY C. CUSICK, JR.	1982	82-sbe-152
D. DOYLE	1982	82-sbe-153
EDWARD DURLEY	1982	82-sbe-154
JAMES T. AND BARBARA D. EDWARDS	1982	82-sbe-155
TIMOTHY J. EVANS	1982	82-sbe-156
DON AND PAT FABER	1982	82-sbe-157
HELMUT F. FROEBER	1982	82-sbe-158
HELMUT F. FROEBER	1982	82-sbe-159
FRED AND HELEN GOTTSCHALK	1982	82-sbe-160
WILLIE AND PATRICIA GRAY	1982	82-sbe-161
LAWRENCE D. AND CRISTY J. HOFFMAN	1982	82-sbe-162
DUSTIN A. HUBER	1982	82-sbe-163
JUDD C. AND MIMI W. IVERSEN	1982	82-sbe-164
BERT AND HERMIA KAPLAN	1982	82-sbe-165
DOROTHY MADER	1982	82-sbe-166
RICHARD AND KATHLEEN MOE	1982	82-sbe-167
RICHARD F. SAVAGE	1982	82-sbe-168
NELSON J. SCHWARTZ	1982	82-sbe-169
F. D. SHAGETS	1982	82-sbe-170
MARVIN W. AND IVA G. SIMMONS	1982	82-sbe-171
DON E. AND M. L. SMITH	1982	82-sbe-172
LEON STEINHARDT	1982	82-sbe-173
DAN WILLBANKS	1982	82-sbe-174
DAN WILLBANKS	1982	82-sbe-175
HAROLD AND CATHERINE M. WILLIAMS	1982	82-sbe-176
LAMBERT-CALIFORNIA CORPORATION	1982	82-sbe-177
LAMBERT-CALIFORNIA CORPORATION	1982	82-sbe-178
LEIGHT SALES CO., INC. and G. L. COMPANY, INC.	1982	82-sbe-179
LEIGHT SALES CO., INC. AND G. L. COMPANY, INC.	1982	82-sbe-180
MARK IV METAL PRODUCTS, INC.	1982	82-sbe-181
NEW HOME SEWING MACHINE COMPANY	1982	82-sbe-182
V.I.E. INDUSTRIES, INC.	1982	82-sbe-183
V.I.E. INDUSTRIES, INC.	1982	82-sbe-184
A. J. BIMA	1982	82-sbe-185
HANS J. BOTHKE	1982	82-sbe-186
HANS J. BOTHKE	1982	82-sbe-187
E. G. AND ALICE R. BUCKNER	1982	82-sbe-188
RICHARD A. EVANS	1982	82-sbe-189
RICHARD A. EVANS	1982	82-sbe-190
WINFRIED GUELDNER	1982	82-sbe-191
JAMES R. HARRIS	1982	82-sbe-192
JAMES R. HARRIS	1982	82-sbe-193
J.M. and LINDA HEINEKE	1982	82-sbe-194
STANLEY R. AND CHERYL J. HUDDLESTON	1982	82-sbe-195
PHYLLIS S. JOHNSON	1982	82-sbe-196
JAMES R. MATHESON	1982	82-sbe-197
JAMES R. MATHESON	1982	82-sbe-198
HAROLD NEUMAN	1982	82-sbe-199
HAROLD NEUMAN	1982	82-sbe-200
FRANK D. O'NEILL	1982	82-sbe-201
FRANK D. O'NEILL	1982	82-sbe-202
WILLIAM RAMSEY	1982	82-sbe-203
NEILL O. AND ALICE M. ROWE	1982	82-sbe-204
JOHN K. STRODE	1982	82-sbe-205
JOHN K. STRODE	1982	82-sbe-206
W. SCOTT AND CHRISTY S. SUPERNAW	1982	82-sbe-207
PETER K. THOMSEN	1982	82-sbe-208
EUGENE J. AND MARY L. VARGO	1982	82-sbe-209
EUGENE J. AND MARY L. VARGO	1982	82-sbe-210
ALBERTSON'S, INC.	1982	82-sbe-211
BILD INDUSTRIES, INC.	1982	82-sbe-212
RITA ALEXANDER, et al.	1982	82-sbe-213
GEORGE E. BOSWELL	1982	82-sbe-214
GEORGE E. BOSWELL	1982	82-sbe-215
GEORGE C. BRODERICK	1982	82-sbe-216
STEVEN T. BURNS, et al.	1982	82-sbe-217
DONALD T. DESBOROUGH	1982	82-sbe-218
DONALD T. DESBOROUGH	1982	82-sbe-219
WARREN L. DREW	1982	82-sbe-220
WARREN L. DREW	1982	82-sbe-221
ARTHUR L. AND BERTHA HUBER	1982	82-sbe-222
MURNA KALMS, et al.	1982	82-sbe-223
JAMES K. LORENZ	1982	82-sbe-224
HARRY O. NYLEN	1982	82-sbe-225
GEORGE L. O'CONNELL and ELIZABETH K. LEWICKI	1982	82-sbe-226
JOHN PANOVICH	1982	82-sbe-227
RUTH STUDLEY	1982	82-sbe-228
RUTH STUDLEY	1982	82-sbe-229
DAVID R. SUDERMAN	1982	82-sbe-230
BRIAN K. TARKINGTON	1982	82-sbe-231
RICHARD L. TYLER	1982	82-sbe-232
RICHARD L. TYLER	1982	82-sbe-233
HUGO NEU-PROLER INTERNATIONAL SALES CORPORATION	1982	82-sbe-234
HUGO NEU-PROLER INTERNATIONAL SALES CORPORATION	1982	82-sbe-235
U.S. POTTERY MFG., INC.	1982	82-sbe-236
STANLEY E. CERWINSKI	1982	82-sbe-237
JAMES H. COPELAND	1982	82-sbe-238
MICHAEL A. DEBENEDETTI AND FRANCIS, JR., AND JOY PURCELL	1982	82-sbe-239
ESTATE OF JOSEPH J. GERHART, DECEASED, ET AL.	1982	82-sbe-240
ESTATE OF JOSEPH J. GERHART, DECEASED, ET AL.	1982	82-sbe-241
CHRIS A. HUELDON AND FLORENCE K. SUTTER	1982	82-sbe-242
JAMES M. AND SUSAN R. JACKSON	1982	82-sbe-243
GUERIN M. LYONS	1982	82-sbe-244
ROBERT B. AND DEVONNE B. MARIEN	1982	82-sbe-245
LEILA WENONA MASSEY	1982	82-sbe-246
RONALD W. MATHESON	1982	82-sbe-247
RONALD W. MATHESON	1982	82-sbe-248
M. B. AND G. M. SCOTT	1982	82-sbe-249
PHILLIP SERONICK	1982	82-sbe-250
FRANCIS J. AND JANYCE M. SHIPPY	1982	82-sbe-251
ROBERT B. AND PATRICIA SILVER	1982	82-sbe-252
KAY TESTINO	1982	82-sbe-253
ARGO PETROLEUM CORPORATION	1982	82-sbe-254
ATLANTIC, GULF AND PACIFIC COMPANY OF MANILA, INC.	1982	82-sbe-255
BANCONTROL SYSTEMS INCORPORATED	1982	82-sbe-256
BECK INDUSTRIES, INC.	1982	82-sbe-257
BEVERLY DESIGN CENTER CORPORATION, TAXPAYER, EUGENE L. HUDSON AND ROBERT B. HUDSON, ASSUMERS AND/OR TRANSFEREES	1982	82-sbe-258
IRMA E. BAZAN	1982	82-sbe-259
DAVID R. BENGTSON	1982	82-sbe-260
DAVID R. BENGTSON	1982	82-sbe-261
ALFRED H. BERGER	1982	82-sbe-262
WAYNE A. CARUSO	1982	82-sbe-263
DIANE COOKSTON	1982	82-sbe-264
GREGORY R. COOPER	1982	82-sbe-265
THOMAS E. CORSAUT	1982	82-sbe-266
SAMPSON DIXON	1982	82-sbe-267
HELMUT F. FROEBER	1982	82-sbe-268
HELMUT F. FROEBER	1982	82-sbe-269
LLOYD B. AND BEATRICE HEGARDT	1982	82-sbe-270
ANDRE L. AND DOROTHY C. HOBSON	1982	82-sbe-271
LEO AND HILDA HOROWITZ	1982	82-sbe-272
LESTER KAHN	1982	82-sbe-273
AARON AND ELOISE MAGIDOW	1982	82-sbe-274
J. BRADLEY OAKES	1982	82-sbe-275
J. BRADLEY OAKES	1982	82-sbe-276
FRANCIS J. PEARSON	1982	82-sbe-277
FRANCIS J. PEARSON	1982	82-sbe-278
PAUL RACZKOWSKI	1982	82-sbe-279
MICHAEL A. SCOTT	1982	82-sbe-280
ROY A. SINGLEY, JR.	1982	82-sbe-281
WILLIAM J. AND ESTHER L. STROBEL	1982	82-sbe-282
WILLIAM B. AND JOAN H. THOMAS	1982	82-sbe-283
WILLIAM B. AND JOAN H. THOMAS	1982	82-sbe-284
DIGITAL SCIENTIFIC CORPORATION	1982	82-sbe-285
ALEXANDER S. AGANZA, et al.	1982	82-sbe-286
ALEXANDER S. AGANZA, et al.	1982	82-sbe-287
BELLE V. BAPTISTA	1982	82-sbe-288
DONALD M. AND LESLIE G. BURROWS	1982	82-sbe-289
JOHN J. CLUTE	1982	82-sbe-290
VERN A. EDWARDS: VERN A. AND DOREEN L. EDWARDS	1982	82-sbe-291
WARDE E. AND JANICE N. GRENNER	1982	82-sbe-292
HARRY AND PEGGY GROMAN	1982	82-sbe-293
MARY A. HARBISON	1982	82-sbe-294
LARUE AND ALICE HARCOURT	1982	82-sbe-295
SAM AND DINA HASHMAN	1982	82-sbe-296
SAM AND DINA HASHMAN	1982	82-sbe-297
RAYMOND D. AND ADELAIDE L. PRESLEY ABRAHAM J. AND LUZ S. RODRIGUEZ	1982	82-sbe-298
GLADYS L. SPURGEON	1982	82-sbe-299
GLADYS L. SPURGEON	1982	82-sbe-300
THOMAS J. THEIS	1982	82-sbe-301
EDWARD C. AND CATHERINE LELOUIS	1982	82-sbe-302
CLARENCE LEWIS RANDLE, JR.	1982	82-sbe-303
DONALD R. LEONARD, JR.	1982	82-sbe-304
KATHLEEN CAHILL	1982	82-sbe-305
MOHASCO CORPORATION	1982	82-sbe-306
DRESSER INDUSTRIES, INC.	1982	82-sbe-307
JOSEPH M. DeFRANCESCO	1982	82-sbe-308
GLORIA JACQUES	1982	82-sbe-309
ERNEST R. AND DOROTHY A. LARSEN	1982	82-sbe-310
ROBERT III AND HELEN SWANSTON	1982	82-sbe-311
HENRY G. AND DOROTHY L. MORLAND	1982	82-sbe-312

1980 - 1981

Opinion	Year	Cite
WESTERN ICEE CORPORATION	1980	80-sbe-001
DONALD MCKAY CRANE	1980	80-sbe-002
DONALD MC KAY CRANE	1980	80-sbe-003
ARNOLD L. AND EDITH M. HUNSBERGER	1980	80-sbe-004
RAYMOND H. AND KATHLEEN L. ROSS	1980	80-sbe-005
OLEN H. AND E. SMITH	1980	80-sbe-006
OLEN H. AND E. SMITH	1980	80-sbe-007
JOHN L. SULLIVAN	1980	80-sbe-008
WESTERN POWER PRODUCTS, INC.	1980	80-sbe-009
WYNN OIL COMPANY	1980	80-sbe-010
RONALD J. AND EILEEN BACHRACH	1980	80-sbe-011
OTTAR G. BALLE	1980	80-sbe-012
OTTAR G. BALLE	1980	80-sbe-013
BEVERLY BOLTON FISHER TRUST,CALIFORNIA CANADIAN BANK,TRUSTEE	1980	80-sbe-014
PALMER C. AND NORMA K. FORSELL	1980	80-sbe-015
PALMER C. AND NORMA K. FORSELL	1980	80-sbe-016
JAMES W. AND MARGARET R. HENDERSON	1980	80-sbe-017
LOC HUYNH	1980	80-sbe-018
RONALD W. MATHESON	1980	80-sbe-019
RONALD W. MATHESON	1980	80-sbe-020
IRVING M. AND NORMA W. APTAKER	1980	80-sbe-021
ALLAN I. AND IVY L. BERR	1980	80-sbe-022
GREGORIO AND MARTHA CASTILLO	1980	80-sbe-023
K. L. DURHAM	1980	80-sbe-024
JESUS GONZALEZ	1980	80-sbe-025
HARRY AND JUDY GRIFFIN	1980	80-sbe-026
ALEXANDER F. MCCARTHY	1980	80-sbe-027
MICHAEL J. AND JODY S. MOROSO	1980	80-sbe-028
DON G. OWEN	1980	80-sbe-029
EDWARD J. ROZCICHA	1980	80-sbe-030
BENNIE AND MARY STABLER	1980	80-sbe-031
THOR POWER TOOL COMPANY	1980	80-sbe-032
CHRISTINA GEE DAVIS	1980	80-sbe-033
THOMAS R. EDWARDS	1980	80-sbe-034
HELEN G. GESSELE	1980	80-sbe-035
JACK E. AND RUTH L. GRISHAM	1980	80-sbe-036
ROLANDO V. JIMENEZ	1980	80-sbe-037
JAMES LUCAS, JR.	1980	80-sbe-038
ERNEST F. AND EDNA K. POLK	1980	80-sbe-039
HARRY SIEVERT	1980	80-sbe-040
ALLEGHENY LUDLUM INDUSTRIES, INC.	1980	80-sbe-041
AUTOMATION INDUSTRIES, INC.	1980	80-sbe-042
BOCA CHINO CORPORATION	1980	80-sbe-043
DURAO INTERNATIONAL CORPORATION	1980	80-sbe-044
FOERSTEL CONSTRUCTION COMPANY	1980	80-sbe-045
SCHMID BROTHERS, INC.	1980	80-sbe-046
SURREY HOUSE, INC.	1980	80-sbe-047
WEAVER EQUIPMENT COMPANY	1980	80-sbe-048
FLOYD BANKS AND DELORES J. BANKS	1980	80-sbe-049
ALLEN E. AND LUCY R. BARTZ	1980	80-sbe-050
GEORGE P. BELCHER	1980	80-sbe-051
HANS J. BOTHKE	1980	80-sbe-052
LUZ C. CEGUERRA	1980	80-sbe-053
DONALD W. COOK	1980	80-sbe-054
ROBERT J. AND VERA CORT	1980	80-sbe-055
C. DONALD AND LORETTA FREY	1980	80-sbe-056
ROBERT N. AND CHARLOTTE GOLD	1980	80-sbe-057
PAUL J. AND ROSEMARY HENNEBERRY	1980	80-sbe-058
GILBERT W. JANKE	1980	80-sbe-059
RICHARD AND BARBARA L. KNOWDELL	1980	80-sbe-060
ROBERT E. LE DOUX	1980	80-sbe-061
BURTON A. AND JEANNIE A. MARKS	1980	80-sbe-062
JAMES R. MATHESON	1980	80-sbe-063
THOMAS WILLIAM NICHOLS	1980	80-sbe-064
KERMIT K. PURCELL	1980	80-sbe-065
CLAUDE M. AND MARGARET G. SHANKS	1980	80-sbe-066
WILLIAM HAROLD SHOPE	1980	80-sbe-067
WILLIAM STEINSMITH	1980	80-sbe-068
DANIEL INDUSTRIES, INC.	1980	80-sbe-069
J & J FILM SERVICES, INC.	1980	80-sbe-070
ESTATE OF LEWIS HAVENS AVERY, DECEASED	1980	80-sbe-071
VERNEY C. CAESAR	1980	80-sbe-072
A. CLYDE FLACKBERT	1980	80-sbe-073
EDGAR A. AND BARBARA A. GOLDEN	1980	80-sbe-074
GEORGE HARROLD, JR., DECEASED AND DOROTHY HARROLD	1980	80-sbe-075
MILTON K. AND IRENE T. HARWOOD	1980	80-sbe-076
WILLIAM C. AND MARGARET E. MANES	1980	80-sbe-077
DONALD MORRIS	1980	80-sbe-078
JOHN W. AND JEAN R. PATIERNO	1980	80-sbe-079
PIERRE E.G. AND NICOLE SALINGER	1980	80-sbe-080
MARCO J. AND MARGARET A. SORTILLON	1980	80-sbe-081
CALIFORNIA STATE AUTOMOBILE ASSOCIATION	1980	80-sbe-082
FAIRCHILD INDUSTRIES, INC.	1980	80-sbe-083
REDWOOD MUTUAL WATER COMPANY	1980	80-sbe-084
RONNIE C. AND PATRICIA S. CHILDS	1980	80-sbe-085
LARRY D. AND MARJORIE M. CRANDALL	1980	80-sbe-086
FRED DOWDLE	1980	80-sbe-087
NATHAN AND CLAIRE F. ENGELBERG	1980	80-sbe-088
BERNICE V. GROSSO	1980	80-sbe-089
GUY E. AND DOROTHY HATFIELD	1980	80-sbe-090
BERNIE M. LOVE	1980	80-sbe-091
DANIEL G. AND JULIE M. NAUMAN	1980	80-sbe-092
ROBERT W. RITCHIE	1980	80-sbe-093
JERRY N. SCHNEIDER	1980	80-sbe-094
ANTHONY J. SHIURBA	1980	80-sbe-095
THOMAS M. AND M. SNYDER	1980	80-sbe-096
PAUL J. WIENER	1980	80-sbe-097
FIDELITY SAVINGS AND LOAN ASSOCIATION	1980	80-sbe-098
PARAMOUNT PICTURES CORPORATION	1980	80-sbe-099
VILLASENOR CORPORATION, TAXPAYER, AND SALVADOR VILLASENOR AND GUADALUPE VILLASENOR, ASSUMERS AND/OR TRANSFEREES	1980	80-sbe-100
HOWARD A. GEBLER	1980	80-sbe-101
HUBERT J. AND LEONE E. TAYLOR	1980	80-sbe-102
THE LEARNER COMPANY, ET AL.	1980	80-sbe-103
EDMUND L. CARBONEAU	1980	80-sbe-104
ROBERT A. AND DOROTHY L. CRAFT	1980	80-sbe-105
JAMES EUGENE ELY	1980	80-sbe-106
LEWIS AND BEVERLY HYMAN	1980	80-sbe-107
PAUL JOSEPH KELNER	1980	80-sbe-108
ESTATE OF ROBERT P. McCULLOCH, DECEASED, AND BARBARA B. McCULLOCH	1980	80-sbe-109
JAMES AND EILEEN R. MCDONALD	1980	80-sbe-110
BAINGO BROTHERS, INC.	1980	80-sbe-111
BRENEMAN, INC.	1980	80-sbe-112
DPF INCORPORATED	1980	80-sbe-113
E. HIRSCHBERG FREEZE DRYING, INC.	1980	80-sbe-114
JOHN H. GRACE COMPANY	1980	80-sbe-115
MARGO LEAVIN GALLERY, INC.	1980	80-sbe-116
NATIONAL SILVER COMPANY	1980	80-sbe-117
NIF LIQUIDATING COMPANY	1980	80-sbe-118
SONORA MFG. CO., Successor in Interest to CONSOLIDATED MFG., INC.	1980	80-sbe-119
DOUGLAS H. ACREA	1980	80-sbe-120
DALE AREA	1980	80-sbe-121
EARL R. AND ALLEENE R. BARNETT	1980	80-sbe-122
FRED AND BARBARA BAUMGARTNER	1980	80-sbe-123
C. AND B. F. BLAZINA	1980	80-sbe-124
RICHARD H. DOWNEY	1980	80-sbe-125
HERBERT B. AND NORMA P. ERB	1980	80-sbe-126
BELDON R. AND MILDRED KATLEMAN	1980	80-sbe-127
ROY E. AND EVELYN B. KLOTZ	1980	80-sbe-128
MARY JOAN LEONARD	1980	80-sbe-129
RICHARD M. LERNER	1980	80-sbe-130
EDWARD AND CAROL McANEELEY	1980	80-sbe-131
NANCY B. MEADOWS	1980	80-sbe-132
GILBERT AND DENISE MELLE	1980	80-sbe-133
ROBERT J. AND KYUNG Y. OLSEN	1980	80-sbe-134
JOHN A. AND JULIE M. RICHARDSON	1980	80-sbe-135
JAMES H. ROSE	1980	80-sbe-136
JOHN R. AND ELKE K. ROSENBERGER	1980	80-sbe-137
CLARE E. ROWLES	1980	80-sbe-138
RICHARD R. AND D. SIBLA	1980	80-sbe-139
COX HOBBIES, INC.	1980	80-sbe-140
L & B MANUFACTURING COMPANY	1980	80-sbe-141
TOSCO CORPORATION	1980	80-sbe-142
KENNETH J. APARICIO	1980	80-sbe-143
CHARLES A. BAGLEY	1980	80-sbe-144
LINN L. AND HARRIETT E. COLLINS	1980	80-sbe-145
RALPH DURSO	1980	80-sbe-146
MICHAEL J. AND DONNA C. FRANZBLAU	1980	80-sbe-147
THOMAS GARRIS	1980	80-sbe-148
RONALD IPPOLITO	1980	80-sbe-149
ANELL M. JAACKS	1980	80-sbe-150
GLENN KRISKE	1980	80-sbe-151
GERALD LONG	1980	80-sbe-152
RICHARD L. METZLER	1980	80-sbe-153
OSCAR D. AND AGATHA E. SELTZER	1980	80-sbe-154
LAMBERT-CALIFORNIA CORPORATION	1980	80-sbe-155
N.S.B. CORPORATION	1980	80-sbe-156
CHARLES E. AND ADA E. CONNORS	1980	80-sbe-157
MARY M. GOFORTH	1980	80-sbe-158
HERBERT D. HICKEY, et al.	1980	80-sbe-159
ROLANDO V. JIMENEZ	1980	80-sbe-160
MERLYN R. AND MARILYN A. KEAY	1980	80-sbe-161
MUNSON E. AND DOROTHY MOSER	1980	80-sbe-162
EDWIN L. TERRY RAY	1980	80-sbe-163
FREDERICK A. SEBRING	1980	80-sbe-164
RAMFJELD AND COMPANY, INC.	1981	81-sbe-001
ROY G. AND CYNTHIA A. CARR	1981	81-sbe-002
GEORGE J. AND COLLEEN M. NICHOLAS	1981	81-sbe-003
ANTHONY C. AND CECILIA I. ROSSI	1981	81-sbe-004
ROBERT E. AND ARGENTINA SORENSON	1981	81-sbe-005
RICHARD L. STARNES	1981	81-sbe-006
HAROLD R. JACOBUS	1981	81-sbe-007
EDWIN Y. WEBB III	1981	81-sbe-008
EDWIN Y. WEBB III	1981	81-sbe-009
CLARE E. ROWLES	1981	81-sbe-010
CREDIT BUREAU CENTRAL, INC.	1981	81-sbe-011
GEORGE L. AND LOUISE G. CADWALADER	1981	81-sbe-012
RAMAN H. PATEL	1981	81-sbe-013
HUBBARD D. AND CLEO M. WICKMAN	1981	81-sbe-014
KENNETH L. AND LUCILLE G. YOUNG	1981	81-sbe-015
KENNETH L. AND LUCILLE G. YOUNG	1981	81-sbe-016
MARTIN S. AND AUDREY B. APPEL, et al.	1981	81-sbe-017
SAL J. CARDINALLI	1981	81-sbe-018
DONALD A. AND BEVERLY FEINSTEIN	1981	81-sbe-019
ROBERT M. AND MILDRED SCOTT	1981	81-sbe-020
RICHARD C. AND NELL STOCKTON	1981	81-sbe-021
SEALITE, INC.	1981	81-sbe-022
THOMAS J. ARNOLD	1981	81-sbe-023
PETER BERTIN	1981	81-sbe-024
PETER BERTIN	1981	81-sbe-025
I. E. BUSH	1981	81-sbe-026
ABE AND CONSTANCE C. COOPERMAN	1981	81-sbe-027
MICHAEL MASON	1981	81-sbe-028
MICHAEL MASON	1981	81-sbe-029
STANLEY AND LOU MITCHELL	1981	81-sbe-030
JUDY L. POINTER	1981	81-sbe-031
HAROLD A. AND DORIS C. ROCKWELL	1981	81-sbe-032
ROBERT B. RODENBAUGH	1981	81-sbe-033
ROBERT B. RODENBAUGH	1981	81-sbe-034
Alex and Diana Sevanian	1981	81-sbe-035
MITCHELL B. VALENTINE	1981	81-sbe-036
ANTONIO AND LUCY VILLALOBOS	1981	81-sbe-037
GARY E. WEBB	1981	81-sbe-038
VERA RALSTON YATES	1981	81-sbe-039
BANK OF CALIFORNIA NATIONAL ASSOCIATION	1981	81-sbe-040
KRAFT LIQUIDATING COMPANY, et al.	1981	81-sbe-041
MARY KAY COSMETICS, INC.	1981	81-sbe-042
MARVIN AND ALICE BAINBRIDGE	1981	81-sbe-043
RUBEN AND LYDIA CARRILLO, PAUL G. AND EILEEN M. BARNHOUSE, AND ROBERT C. AND JULIA DEMPSTER	1981	81-sbe-044
EDMONSTON F. AND ARLENE I. COIL	1981	81-sbe-045
DENNIS G. AND PATRICIA A. DAVIS	1981	81-sbe-046
WILLIAM E. AND DEBORAH A.ELMBALD	1981	81-sbe-047
DANIEL W. FESSLER	1981	81-sbe-048
RICHARD W. AND HAZEL R. HILL	1981	81-sbe-049
WILLIAM R. AND MAY R. HORN	1981	81-sbe-050
SHEILA R. JOHNSON	1981	81-sbe-051
HELEN LISLE.	1981	81-sbe-052
Helen Lisle	1981	81-sbe-053
JOHN M. AND LINDA S. MCCRARY	1981	81-sbe-054
ROBERT S. MEANS	1981	81-sbe-055
FRANCIS J. PEARSON	1981	81-sbe-056
WILLIAM STEINSMITH	1981	81-sbe-057
KAREN TOMKA	1981	81-sbe-058
JAMES E. WHITE	1981	81-sbe-059
DAVE GARDNER CROSS ASSOCIATES	1981	81-sbe-060
PAUL S. BAILEY	1981	81-sbe-061
LAWRENCE D. BROWN, JR	1981	81-sbe-062
MAURICE F. AND MARY D. CORREIA	1981	81-sbe-063
JULES COWAN	1981	81-sbe-064
CHARLES EMMERT	1981	81-sbe-065
VERNE D. AND JOANNE O. FREEMAN	1981	81-sbe-066
THE ESTATE OF GEORGE E. P. GAMBLE, CROCKER NATIONAL BANK, EXECUTOR	1981	81-sbe-067
MAX H. AND NEVA F. HELM	1981	81-sbe-068
WENDELL JENKINS, SR.	1981	81-sbe-069
WENDELL JENKINS, SR.	1981	81-sbe-070
JAMES E. LOCKWOOD	1981	81-sbe-071
EDWARD L. MARTIN	1981	81-sbe-072
RAMON S. AND REBECCA RAMOS	1981	81-sbe-073
JAMES H. ROONEY	1981	81-sbe-074
BERNIE SOLIS, JR. AND LUCY SOLIS	1981	81-sbe-075
THOMAS S. AND SARAH L. WALLACE	1981	81-sbe-076
MUNSON E. AND DOROTHY MOSER	1981	81-sbe-077
ATLAS ACCEPTANCE CORPORATION	1981	81-sbe-078
BOLSANA, INC.	1981	81-sbe-079
GARFINCKEL, BROOKS BROTHERS, MILLER & RHOADS, INC.	1981	81-sbe-080
H. V. MANAGEMENT CORPORATION, TAXPAYER; ROBERT M. HAYNIE, ASSUMER AND/OR TRANSFEREE	1981	81-sbe-081
KAYE APARTMENT CORPORATION,JOHN R. SZETELA, ASSUMER AND/OR TRANSFEREE	1981	81-sbe-082
MIKE BOSNICH	1981	81-sbe-083
GARY R. AND G. MARGUERITE DAHL	1981	81-sbe-084
ANTHONY H. EREDIA	1981	81-sbe-085
H. FRANKHAUSER	1981	81-sbe-086
H. FRANKHAUSER	1981	81-sbe-087
ROBERT G. W. AND DALE ANN GRACE	1981	81-sbe-088
ROBERT AND NANCY D. HANLEY	1981	81-sbe-089
DAL HAYBRON	1981	81-sbe-090
SANDRA B. HOILES	1981	81-sbe-091
ALLYN W. JOHNSON, et al.	1981	81-sbe-092
CHESTER A. AND MARY E. JOHNSON	1981	81-sbe-093
HANS F. AND M. MILO	1981	81-sbe-094
RAMAKRISHNA AND SARASWATHI NARAYANASWAMI	1981	81-sbe-095
JORGE R. AND EVA E. PAOLI	1981	81-sbe-096
TERRY E. AND PENNY A. PETERSON	1981	81-sbe-097
EDUARDO L. AND LETICIA RAYGOZA	1981	81-sbe-098
JAMES A. AND PHYLLIS A. TINDELL	1981	81-sbe-099
BRIGHTON SAND AND GRAVEL COMPANY	1981	81-sbe-100
JENKEL-DAVIDSON OPTICAL COMPANY	1981	81-sbe-101
JENKEL-DAVIDSON OPTICAL CO.	1981	81-sbe-102
IRIS E. CLARK	1981	81-sbe-103
DANIEL AND P. HEETHER	1981	81-sbe-104
RICHARD G. AND A. MARGARET JONES	1981	81-sbe-105
JACK V. AND ALLENE J. OFFORD	1981	81-sbe-106
JACK V. AND ALLENE J. OFFORD	1981	81-sbe-107
FRANCIS R. AND GISELE POMEROY	1981	81-sbe-108
JAMES R. SUTHERLIN	1981	81-sbe-109
JAMES R. SUTHERLIN	1981	81-sbe-110
WILLIAM C. AND KATHLEEN J.WHITE	1981	81-sbe-111
WILLIAM C. AND KATHLEEN J WHITE	1981	81-sbe-112
FLOYD T. WRIGHT	1981	81-sbe-113
FLOYD T. WRIGHT	1981	81-sbe-114
BECK/ARNLEY CORP. OF CALIFORNIA	1981	81-sbe-115
MILLAR FARMS CORPORATION	1981	81-sbe-116
JOHN W. ANDERSON	1981	81-sbe-117
DOMINIC AND MARY BARBARIA	1981	81-sbe-118
ALBERT J. AND JANICE BERNARD	1981	81-sbe-119
STANLEY E. CERWINSKI	1981	81-sbe-120
DON A. AND DIANE H. COOKSTON	1981	81-sbe-121
RONALD D. GRANDPRE	1981	81-sbe-122
MILDRED C. JOHNSON	1981	81-sbe-123
HARRY KOERNER	1981	81-sbe-124
FRANK LUNA LOPEZ	1981	81-sbe-125
FRANK L. MIELCAREK	1981	81-sbe-126
EARL MILLER	1981	81-sbe-127
EDWIN W. NORMANDY	1981	81-sbe-128
GEORGE D. AND MARIANNE E. PAUL	1981	81-sbe-129
ROBIN L. AND HELENE Y. SCHAEFFER	1981	81-sbe-130
WILLIAM SHOPE	1981	81-sbe-131
STAN STORC	1981	81-sbe-132
RICHARD L. TYLER	1981	81-sbe-133
EDWARD J. WATT	1981	81-sbe-134
DONALD S. AND MAXINE CHUCK	1981	81-sbe-135
HARRY AND HILDA EISEN	1981	81-sbe-136
JOHN S. AND HELEN C. FERGUSON	1981	81-sbe-137
EDWARD B. AND BETTY G. GILLESPIE	1981	81-sbe-138
DORSEY H. AND BARBARA D. MCLAUGHLIN	1981	81-sbe-139
ROBERT C. AND VERNELL MEGLASSON	1981	81-sbe-140
HENRY G. AND DOROTHY L. MORLAND	1981	81-sbe-141
MILTON K. AND IRENE T. HARWOOD	1981	81-sbe-142
ALAN M. NEWMAN	1981	81-sbe-143
JAMES H. ROSE	1981	81-sbe-144
ROBERT G. AND JEAN C. SMITH	1981	81-sbe-145
STANFORD TAUFER	1981	81-sbe-146
DAVID C. AND LIVIA P. WENSLEY	1981	81-sbe-147
EDWIN V. BARMACH	1981	81-sbe-148
EDWIN V. BARMACH	1981	81-sbe-149
GEORGE H. AND ALYCE P. BRATT	1981	81-sbe-150
GEORGE H. AND ALYCE P. BRATT	1981	81-sbe-151
JOHN K. EHRETZ	1981	81-sbe-152
CYRENA P. HELLMAN	1981	81-sbe-153
ARTHUR H. HESBON	1981	81-sbe-154
DONALD C. ORLANDO	1981	81-sbe-155
WILLIAM RAMSEY	1981	81-sbe-156
VINCENT 0. AND JOVITA L. REYES	1981	81-sbe-157
BERTRAM D. AND GLORIAN B. THOMAS	1981	81-sbe-158
WILLIAM C. AND KATHLEEN J. WHITE	1981	81-sbe-159
OLIVER WILLIAMS	1981	81-sbe-160
OLIVER WILLIAMS	1981	81-sbe-161
PHILLIP J. BRODIE	1981	81-sbe-162
PHILLIP J. BRODIE	1981	81-sbe-163
DOYLE H. FLOCK	1981	81-sbe-164
DOYLE H. FLOCK	1981	81-sbe-165
Y. W. AND LOIS M. GLAZEBROOK	1981	81-sbe-166
EDWARD AND MARION GOODMAN	1981	81-sbe-167
JENNIFER HANSEN	1981	81-sbe-168
GERALD G. MARANS	1981	81-sbe-169
GEORGE K. AND ANN H. NAGANO AND WILLIAM H. AND MARY NAGANO AND PATRICK N. AND ANN NAGANO	1981	81-sbe-170
JOSEPH L. AND ELAINE M. PARDINI, et al.	1981	81-sbe-171
REYNOLD A. AND ELSIE B. STEWART	1981	81-sbe-172
CALVIN VASE VALRIE	1981	81-sbe-173
CONRAD DONALD AND MARION DONALD	1981	81-sbe-174
R. HENDRICKS	1981	81-sbe-175
ORICK RATZLAFF	1981	81-sbe-176
GARY O. ARMSTRONG	1981	81-sbe-177
P. R. KUHL	1981	81-sbe-178
LOWELL A. HAHN	1981	81-sbe-179
W. E. PURCELL AND BILLIE JEAN PURCELL	1981	81-sbe-180

1978 - 1979

Opinion	Year	Cite
THE BABCOCK AND WILCOX COMPANY	1978	78-sbe-001
BUSINESS EXCHANGE, INC.	1978	78-sbe-002
PUP 'N' TACO DRIVE UP	1978	78-sbe-003
TEXACO, INC.	1978	78-sbe-004
PAUL AND MELBA ABRAMS	1978	78-sbe-005
JAMES R. AND JANE M. BANCROFT	1978	78-sbe-006
PATRICK J. AND BRENDA L. HARRINGTON	1978	78-sbe-007
JOHN R. MITCHELL	1978	78-sbe-008
ALLAN H. AND DORIS ROLFE	1978	78-sbe-009
MIL AND OLIVE SCHLUTER	1978	78-sbe-010
ANDREW JACKSON	1978	78-sbe-011
HARRY AND JEANETTE KOHM	1978	78-sbe-012
FRANK R. AND C. A. MOOTHART	1978	78-sbe-013
FRANK E. TOMPKINS	1978	78-sbe-014
LYNN F. WALLACE	1978	78-sbe-015
CALIFORNIA DENTAL POLITICAL ACTION COMMITTEE	1978	78-sbe-016
DELTA INVESTMENT CO., INC., AND DELTA INVESTMENT RESEARCH CORP.	1978	78-sbe-017
DELTA INVESTMENT CO., INC., AND DELTA INVESTMENT RESEARCH CORP.	1978	78-sbe-018
HENRY A. CHARLES	1978	78-sbe-019
EARLE J. AND MILDRED H. FISCHER	1978	78-sbe-020
DENNIS CLYDE HAMILTON	1978	78-sbe-021
OLDIE KAHN	1978	78-sbe-022
MYRTLE T. PETERSON	1978	78-sbe-023
RAYMOND WESLEY ROGERS	1978	78-sbe-024
ESTATE OF WILLIAM H. RUSSELL AND LORRAINE RUSSELL	1978	78-sbe-025
BARBARA J. WALLS	1978	78-sbe-026
JAMES PETROLEUM CORPORATION	1978	78-sbe-027
PACIFIC TELEPHONE AND TELEGRAPH COMPANY	1978	78-sbe-028
TELONIC ALTAIR, INC.	1978	78-sbe-029
VINNELL CORPORATION	1978	78-sbe-030
PETER F. AND BETTY H. EASTMAN.	1978	78-sbe-031
CHARLEY HURST	1978	78-sbe-032
JUDITH O. LYNCH	1978	78-sbe-033
EDWARD AND ANNE J. RITTENHOUSE	1978	78-sbe-034
SAMUEL C. AND LOIS B. ROSS	1978	78-sbe-035
ROBERT F. AND CHARLOTTE R. WEBBER	1978	78-sbe-036
STANLEY K. AND BEATRICE L. WONG	1978	78-sbe-037
LOS ANGELES AREA DODGE DEALERS ASSOCIATION	1978	78-sbe-038
STATE MUTUAL SAVINGS AND LOAN ASSOCIATION	1978	78-sbe-039
MARY C. AGERTON	1978	78-sbe-040
LILLIAN J. BAILEY	1978	78-sbe-041
BYRON C. BEAM	1978	78-sbe-042
BYRON C. BEAM	1978	78-sbe-043
CHRIS T. AND IRENE A. CATALONE	1978	78-sbe-044
ALLAN B. CRANE	1978	78-sbe-045
THOMAS A. AND JO MERLYN CURDIE	1978	78-sbe-046
BARBARA D. JOHNSON	1978	78-sbe-047
HUBERT D. MATTERN	1978	78-sbe-048
RICHARD NEVILLE	1978	78-sbe-049
BERNARD ROAZEN	1978	78-sbe-050
AIR MARKET TRAVEL CORPORATION	1978	78-sbe-051
BECHTEL INCORPORATED	1978	78-sbe-052
HALCYON SERVICES, INC.	1978	78-sbe-053
KERR GLASS MANUFACTURING CORPORATION	1978	78-sbe-054
RAY CAVAGNARO, INC.	1978	78-sbe-055
SAM AND JEANNE CHELNER	1978	78-sbe-056
SHERWOOD C. AND ETHEL J. HILLINGWORTH	1978	78-sbe-057
SARAH C. DORFMAN	1978	78-sbe-058
LOUIS AND ANN DULIEN	1978	78-sbe-059
WILLIAM J. AND DORIS M. GRIFFITHS	1978	78-sbe-060
DONALD D. HARWOOD	1978	78-sbe-061
CURTIS H. LEE	1978	78-sbe-062
ALBERT D. AND BETTY J. ROBERTS	1978	78-sbe-063
RONALD LEE ROYER	1978	78-sbe-064
HARRY J. SITAM.	1978	78-sbe-065
HARRY J. SITAM.	1978	78-sbe-066
BRUCE D. AND DONNA G. VARNER	1978	78-sbe-067
ROBERT V. AND MARALYS K. WILLS	1978	78-sbe-068
JEFFREY N. WRIGHT	1978	78-sbe-069
CERWIN-VEGA INTERNATIONAL	1978	78-sbe-070
WESTERN COLORPRINT	1978	78-sbe-071
MICHAEL AND ANTHA L. AVRIL	1978	78-sbe-072
WING E. AND FAYE D. LEW	1978	78-sbe-073
TIMOTHY L. AND RUTH J. McLAUGHLIN	1978	78-sbe-074
DOUGLAS R. RAILEY	1978	78-sbe-075
GENERAL TELEPHONE COMPANY OF CALIFORNIA	1978	78-sbe-076
SCHOLL, INC., ET AL.	1978	78-sbe-077
VALLEY VIEW SANITARIUM AND REST HOME, INC.	1978	78-sbe-078
VITMORA COMPANY	1978	78-sbe-079
WOODBINE CORPORATION, SUCCESSOR IN INTEREST TO SALAROSE CORPORATION	1978	78-sbe-080
CARL B. ANGENET	1978	78-sbe-081
HERBERT J. AND SHEILA FRANKEL	1978	78-sbe-082
JAMES H. GOODE	1978	78-sbe-083
HOWARD E. HARLAN	1978	78-sbe-084
STEVEN B. JACOBS	1978	78-sbe-085
JOHN A. KRACHT	1978	78-sbe-086
DON G. OWEN	1978	78-sbe-087
KENNETH J. AND FREDA A. ROTH	1978	78-sbe-088
RUBEN B. SALAS	1978	78-sbe-089
SOLOMON AND ELEANOR SCHALMAN	1978	78-sbe-090
RICHARD E. SHOEMAKER	1978	78-sbe-091
KHRISTI A. SHULTZ	1978	78-sbe-092
ELMER H. AND JOAN C. THOMASSEN	1978	78-sbe-093
ELMER H. AND JOAN C. THOMASSEN	1978	78-sbe-094
DAVID AND CHARLOTTE E. TIGER	1978	78-sbe-095
KELSEY-HAYES COMPANY	1978	78-sbe-096
NEVILLE O. AND DORIS C. CHAN	1978	78-sbe-097
ROBERT L. GRANT	1978	78-sbe-098
JAMES A. HOTCHKISS	1978	78-sbe-099
MARY L. LEWIS	1978	78-sbe-100
W. JAY AND M. MARLENE MADSEN	1978	78-sbe-101
HENRY M. MURRAY	1978	78-sbe-102
HENRY M. MURRAY	1978	78-sbe-103
ANGELUS INDUSTRIES, INC.	1978	78-sbe-104
CASCADE DENTAL LABORATORY, INC., et al.	1978	78-sbe-105
STANLEY T. COZZENS.	1978	78-sbe-106
JEAN E. DAVIDSON	1978	78-sbe-107
LEON C. HARWOOD	1978	78-sbe-108
MARION JOHNSON	1978	78-sbe-109
PAUL F. KRAMER	1978	78-sbe-110
DONALD M. McALLISTER	1978	78-sbe-111
SAMUEL McDANIEL	1978	78-sbe-112
JAMES B. AND MARTHA W. MEARS	1978	78-sbe-113
MELVIN MOULTRY	1978	78-sbe-114
MAUDE PETERSON	1978	78-sbe-115
EDUARDO A. PIANO	1978	78-sbe-116
HENRY L. AND JOYCE STEIN	1978	78-sbe-117
ROLF AND JANICE C. URSIN-SMITH	1978	78-sbe-118
ALLRIGHT CAL., INC.	1979	79-sbe-001
SHACHIHATA, INC., U.S.A.	1979	79-sbe-002
JOHN R. AND BETTY J. BERARD	1979	79-sbe-003
GEORGE F. AND SYLVIA A. CASHMAN.	1979	79-sbe-004
GEORGE T. AND ANNETTE CORBETT	1979	79-sbe-005
GEORGE T. AND ANNETTE CORBETT	1979	79-sbe-006
JOHN C. CORTEZ	1979	79-sbe-007
KING AND DOROTHY CROSNO, ET AL.	1979	79-sbe-008
JEROME J., JR. AND DIANE E. CURTIS	1979	79-sbe-009
MICHAEL W. AND JUDITH A. DOOLING	1979	79-sbe-010
M. LESLIE AND ALICE M. GRANT	1979	79-sbe-011
JAMES W. HENDERSON	1979	79-sbe-012
DENNIE HOUSTEEN	1979	79-sbe-013
A. S. KALSI	1979	79-sbe-014
HENRY J. AND SHEILA D. KELLY	1979	79-sbe-015
FRANK H. LEIDENDEKER	1979	79-sbe-016
FRANK H. LEIDENDEKER	1979	79-sbe-017
ROBERT S. MEANS	1979	79-sbe-018
ARTHUR J. PORTH	1979	79-sbe-019
ARTHUR J. PORTH.	1979	79-sbe-020
PAT M. RAGUSE	1979	79-sbe-021
MARVIN L. AND BETTY J. ROBEY	1979	79-sbe-022
ALFONSO G. RODRIQUEZ	1979	79-sbe-023
MARTIN M. AND JUDITH M. ROSNER	1979	79-sbe-024
DOROTHY H. SALATA	1979	79-sbe-025
BERNARD J. AND ELIA C. SMITH	1979	79-sbe-026
HOWARD G. AND MARY TONS	1979	79-sbe-027
WILBUR M. AND HELEN K. VAN OTTEREN	1979	79-sbe-028
BEVERLY J. WASLAUK	1979	79-sbe-029
LINDA L. WHITE	1979	79-sbe-030
FRANK WILLIAM WHITNEY	1979	79-sbe-031
Cali-Clubs, Inc.	1979	79-sbe-032
RICHARD J. AND DAPHNE C. BERTERO	1979	79-sbe-033
TERRY A. AND JEANNE M. BURDYSHAW	1979	79-sbe-034
PRISCILLA L. CAMPBELL formerly Priscilla L. Dela Cruz	1979	79-sbe-035
LOUIS E. AND ECHITE M. DANA	1979	79-sbe-036
ALBERT FERGUSON	1979	79-sbe-037
COURTANYA FERGUSON.	1979	79-sbe-038
WESLEY D. AND ELEANOR P. FOWLER	1979	79-sbe-039
PIERCE BARKER AND CAROL FROST	1979	79-sbe-040
D.V.HUNTING	1979	79-sbe-041
NANCY L. INGRAM	1979	79-sbe-042
GILES F. AND HELEN E. LIEGEROT	1979	79-sbe-043
JOSE MALBERTI	1979	79-sbe-044
KEITH C. O’CONNOR	1979	79-sbe-045
JOHN NOEHL SCHMITZ	1979	79-sbe-046
JOHN NOEHL SCHMITZ	1979	79-sbe-047
DONNIE O. AND JEAN E. TURNER	1979	79-sbe-048
NANCY L. VIRCKS	1979	79-sbe-049
CRYSTAL ICE AND COLD STORAGE COMPANY	1979	79-sbe-050
DIMENSIONS UNIQUE, INC.	1979	79-sbe-051
OXFORD LIQUOR, INC.	1979	79-sbe-052
DOROTHY J. ACKWORTH	1979	79-sbe-053
JOHN J. AND VIRGINIA BAUSTIAN	1979	79-sbe-054
GERALD H. AND DOROTHY A. BENSE	1979	79-sbe-055
GERALD H. AND DOROTHY S. BENSE	1979	79-sbe-056
JOHN D. AND E. JEAN BROWNE	1979	79-sbe-057
GEORGE GOODWIN	1979	79-sbe-058
DAVID H. HELTON	1979	79-sbe-059
ROBERT HEWITT	1979	79-sbe-060
DONALD R. TENSFELDT	1979	79-sbe-061
ROBERT AND ROSE VENER	1979	79-sbe-062
DER WIENERSCHNITZEL INTERNATIONAL, INC.	1979	79-sbe-063
DER WIENERSCHNITZEL INTERNATIONAL,INC.	1979	79-sbe-064
ALAN J. AND ANNA P. ANTOS	1979	79-sbe-065
CECILIA ANDREW BUTCHER	1979	79-sbe-066
FRANK G. AND JOAN CADENASSO	1979	79-sbe-067
RICHARD J. CARLSON	1979	79-sbe-068
RUDOLPH, JR. AND MARY M. COMO	1979	79-sbe-069
EVE CORDIER	1979	79-sbe-070
ARNOLD E. AND MILDRED H. GALEF	1979	79-sbe-071
LINDA GARCIA	1979	79-sbe-072
MARGARET HAFFEY	1979	79-sbe-073
PETE AND MARGERY H. IVY	1979	79-sbe-074
HERMAN D. AND RUSSELL MAE JONES	1979	79-sbe-075
GEORGE KEPHART	1979	79-sbe-076
ISMAEL R. MANRIQUEZ	1979	79-sbe-077
LOTTIE D. MURRAY	1979	79-sbe-078
ROBERT RAHAEUSER	1979	79-sbe-079
JUDITH ANN RUSSELL	1979	79-sbe-080
WALTER E. AND GLADYS M. SHERBONDY	1979	79-sbe-081
SAM SIEBEN	1979	79-sbe-082
MARK D. WALBY	1979	79-sbe-083
AVCO FINANCIAL SERVICES, INC.	1979	79-sbe-084
JOHN M. AND RUTH E. AMIS	1979	79-sbe-085
LINDA M. BOROSKI	1979	79-sbe-086
DOROTHY CHANDLER, FORMERLY DOROTHY BALLARD	1979	79-sbe-087
ANTON J. FECHER	1979	79-sbe-088
ARTHUR H. AND BETTY R. MULLER	1979	79-sbe-089
CARROLL P. PAGE	1979	79-sbe-090
JOHN C. AND MARY L. STANSFIELD, CLIFFORD AND IRENE PRATT, AND MINES SUPPLY AND LUMBER COMPANY	1979	79-sbe-091
LOUIS F. ZOLLO	1979	79-sbe-092
MILWAUKEE PROFESSIONAL SPORTS AND SERVICES, INC.	1979	79-sbe-093
BOSTON PROFESSIONAL HOCKEY ASSOCIATION, INC.	1979	79-sbe-094
CITC INDUSTRIES, INC. AND BOB WOLF ASSOCIATES, INC.	1979	79-sbe-095
WALLY H. AND MARIA TERESA ASQUITH	1979	79-sbe-096
ARMANDO BASSAS	1979	79-sbe-097
ROY L. AND ILSE M. BYRNES	1979	79-sbe-098
JOHN W. AND JOYCE M. EMERSON	1979	79-sbe-099
HERBERT T. FELTS	1979	79-sbe-100
DAVID L. AND DIANE J. GOODMAN	1979	79-sbe-101
RONALD J. AND LUELLA R. GOODNIGHT	1979	79-sbe-102
ESTATE OF MARION C. JAEGER, DECEASED, AND WILLIAM P., JR. AND LILA F. JAEGER	1979	79-sbe-103
BENNIE A. JEFFERSON	1979	79-sbe-104
JOHN D. AND LUCILE A. LINDSEY,AND DEV-LAND, INC.	1979	79-sbe-105
MYRON E. AND DAISY I. MILLER	1979	79-sbe-106
RICHARD K. AND ROBERTA C. MYERS	1979	79-sbe-107
CHARLES A. AND EVELYN W. NEMISH	1979	79-sbe-108
ALAN M. NEWMAN	1979	79-sbe-109
VERNELL H. PETERSEN	1979	79-sbe-110
RAY R. AND NELLIE A. REEVES	1979	79-sbe-111
MARCEL C. ROBLES	1979	79-sbe-112
BERGIN RUSE (FORMERLY DONNA B. RUSE)	1979	79-sbe-113
ROBERT M. AND ROSE SILVER	1979	79-sbe-114
SERGIO AND JEAN A. TOMBINI	1979	79-sbe-115
DOUGLASS-PACIFIC CORPORATION	1979	79-sbe-116
EVERGREEN TERRACE WEST OWNERS ASSOCIATION OPINION	1979	79-sbe-117
THE GRAB BAG, INC.	1979	79-sbe-118
INTERNATIONAL BUSINESS MACHINES CORPORATION	1979	79-sbe-119
J. F. SHEA CO., INC.	1979	79-sbe-120
J. H. JONSON AND SONS, INC.	1979	79-sbe-121
OILDALE MUTUAL WATER COMPANY	1979	79-sbe-122
OILDALE MUTUAL WATER COMPANY	1979	79-sbe-123
THE POLETA MINING COMPANY	1979	79-sbe-124
SEASIDE EXTENDED CARE CENTER	1979	79-sbe-125
ZUCKERMAN-MANDEVILLE, INC.	1979	79-sbe-126
ZUCKERMAN-MANDEVILLE, INC.	1979	79-sbe-127
KATHERINE C. AKER(formerly KATHERINE LITTLE)	1979	79-sbe-128
JOHN WILLIAM BRANUM	1979	79-sbe-129
SHIRLEY R. BRIGGS	1979	79-sbe-130
F. SETH AND LEE J. BROWN	1979	79-sbe-131
FRANK P. CHIAPPARA	1979	79-sbe-132
SOL AND MILLIE ERLIECH	1979	79-sbe-133
JOYCE A. FOREMAN	1979	79-sbe-134
CARL H., JR. AND MADONNA GROSS	1979	79-sbe-135
HAROLD G. JINDRICH	1979	79-sbe-136
PAUL H. AND ELIZABETH M. KAHELIN	1979	79-sbe-137
SHIRLEY MARK.	1979	79-sbe-138
CECIL L. AND JIMMIE B. MCLEAN	1979	79-sbe-139
LOIS J. MILLER	1979	79-sbe-140
SARA J. PALEVSKY	1979	79-sbe-141
JAY D. ROBERTS	1979	79-sbe-142
WILLIAM J. AND JOSEPHINE I. SLATTERY	1979	79-sbe-143
CLIFFORD C. SNIDER	1979	79-sbe-144
CLIFFORD C. SNIDER	1979	79-sbe-145
SYLVIA SPIELMAN	1979	79-sbe-146
ROBERT D. WARD	1979	79-sbe-147
JEFF W. AND KUM C. WEBER	1979	79-sbe-148
AUSTIN C. AND LOUELLA WIKOFF	1979	79-sbe-149
AIRWAYS COMPRESSOR COMPANY, INC.	1979	79-sbe-150
LASSEN RANCHES	1979	79-sbe-151
WESTLAND FOODS CORPORATION	1979	79-sbe-152
JOSEPH K. AND ELLA L. BORGES	1979	79-sbe-153
CALVIN A. BRUCE	1979	79-sbe-154
HELMUT F. AND GISELA H. FROEBER	1979	79-sbe-155
HELMUT F. AND GISELA H. FROEBER	1979	79-sbe-156
RAUL AND CAROLINE NAVARRETTE	1979	79-sbe-157
ROBERT F. AND CLARA B. PYLE	1979	79-sbe-158
ROBERT F. AND CLARA B. PYLE	1979	79-sbe-159
OWEN A. AND BARBARA P. REFLING	1979	79-sbe-160
JOHN M. SHUBERT	1979	79-sbe-161
DALE L. WILSON	1979	79-sbe-162
AUTOMATION POOLS, INC.	1979	79-sbe-163
JACK DEN BLEYKER	1979	79-sbe-164
JAMES H. AND HELOISE A. FRAME	1979	79-sbe-165
JAMES H. AND HELOISE A. FRAME	1979	79-sbe-166
HUMBERTO GONZALEZ	1979	79-sbe-167
ALVIN AND IRENE GROUPE	1979	79-sbe-168
RICHARD T. HERRINGTON	1979	79-sbe-169
DAVID AND JUDITH G. KLEITMAN	1979	79-sbe-170
BARBARA JEAN MATLOCK	1979	79-sbe-171
MARTIN S. RYAN	1979	79-sbe-172
LEOPOLDO M. AND L. C. SUNGA	1979	79-sbe-173
KENNETH R. WALDROFF	1979	79-sbe-174
JHIRMACK ENTERPRISES, INC.	1979	79-sbe-175
CHARLES J. HOUGH	1979	79-sbe-176
EXCEL AND VERONICA L. HUNTER	1979	79-sbe-177
VIDA E. HAYWARD NESBIT	1979	79-sbe-178
MORRIS A. AND MARY ORBACH	1979	79-sbe-179
ALFRED B. SNOW, JR.	1979	79-sbe-180
LUCILLE VALENTINE	1979	79-sbe-181
NEW YORK FOOTBALL GIANTS, INC.	1979	79-sbe-182

1975 - 1977

Opinion	Year	Cite
CHANTICLEER INVESTMENT COMPANY	1975	75-sbe-001
MISSION EQUITIES CORPORATION	1975	75-sbe-002
UNIROYAL, INC.	1975	75-sbe-003
ELI A. AND VIRGINIA W. ALLEC	1975	75-sbe-004
SHEDRICK I. BARNES	1975	75-sbe-005
VAUGHN F. AND BETTY F. FISHER	1975	75-sbe-006
KARL, JR., AND MARGARET HAGG	1975	75-sbe-007
ESTATE OF ZEBULON I. OWINGS, DECEASED, AND MABEL J. OWINGS	1975	75-sbe-008
JACK E. AND CORINNE PHILLIPS	1975	75-sbe-009
TOLBERT D. SPRADLIN	1975	75-sbe-010
STUART D. AND KATHLEEN WHETSTONE	1975	75-sbe-011
THOR ELECTRONICS OF CALIFORNIA, INC.	1975	75-sbe-012
ESTATE OF AUGUST J. MARTZ, DECEASED, SUSANNE M.STEVENSON, EXECUTRIX	1975	75-sbe-013
ETIHYL CORPORATION	1975	75-sbe-014
SAN FERNANDO VALLEY FEDERAL SAVINGS AND LOAN ASSOCIATION	1975	75-sbe-015
S. STEVEN BASHARA	1975	75-sbe-016
HARRY F. AND PATRICIA M. BOLFING	1975	75-sbe-017
EDWIN R. AND JOYCE E. BREITMAN	1975	75-sbe-018
IDELLA I. BROWNE	1975	75-sbe-019
LESTER A. AND CATHERINE B. LUDLOW OPINION	1975	75-sbe-020
DARE AND PATRICIA MILLER	1975	75-sbe-021
ARTHUR A. AND DOROTHY L. REYNOLDS	1975	75-sbe-022
CALVIN G. AND ESTHER R. WHITE	1975	75-sbe-023
NARDIS OF DALLAS, INC.	1975	75-sbe-024
HARRY E. AND MILDRED J. AINE	1975	75-sbe-025
LEON ARSLANIAN	1975	75-sbe-026
KATHRYNE BEYNON, DECEASED	1975	75-sbe-027
DAVID B. AND DELORES Y. GIBSON	1975	75-sbe-028
SEYMOUR AND ARLENE GRUBMAN	1975	75-sbe-029
ROBERT J. AND EVELYN A. JOHNSTON	1975	75-sbe-030
HANS GEORGE AND EDITH LOEWENSTEIN	1975	75-sbe-031
ESTATE OF MARILYN MONROE, DECEASED	1975	75-sbe-032
ARIO AND FLORENCE PAGLIASSOTTI	1975	75-sbe-033
DIETER AND POLDI SCHMITT	1975	75-sbe-034
WINSTON R. SCHWYHART	1975	75-sbe-035
HARRY P. AND FLORENCE O. WARNER	1975	75-sbe-036
GENERAL DYNAMICS CORPORATION	1975	75-sbe-037
WESTERN KRAFT CORPORATION	1975	75-sbe-038
SAMMIE W. AND HARRIET C. GILLENTINE	1975	75-sbe-039
AVIS J. LUER	1975	75-sbe-040
PAUL PERINGER	1975	75-sbe-041
PAUL PERINGER	1975	75-sbe-042
PHILIP B. AND RACHAEL A. PRATHER	1975	75-sbe-043
ROBERT W. AND MARGARET H. RECTOR	1975	75-sbe-044
RICHARD W. VOHS	1975	75-sbe-045
DAHLQUIST DRILLING, INC.	1975	75-sbe-046
GROLIER SOCIETY, INC.	1975	75-sbe-047
JEROME S. AND MILDRED C. BRESLER	1975	75-sbe-048
RICHARD W. AND ELLEN CAMPBELL	1975	75-sbe-049
J. MORRIS FORBES AND ESTATE OF LEILA J. FORBES, DECEASED	1975	75-sbe-050
SAMUEL L. FOX	1975	75-sbe-051
RICHARDS L. AND KATHLEEN K. HARDMAN	1975	75-sbe-052
JOHN HARING	1975	75-sbe-053
MARION MALOUF	1975	75-sbe-054
WILFRED A. AND BETTY J. MEACHAM	1975	75-sbe-055
MERWYN P. MERRICK, SR., AND MARGARET F. MERRICK, et al.	1975	75-sbe-056
ESTATE OF PHILIP ROSENBERG, DECEASED, ETHEL ROSENBERG,EXECUTRIX, AND ETHEL ROSENBERG	1975	75-sbe-057
VICTOR AND EVELYN SANTINO	1975	75-sbe-058
PHILIP F. AND AIDA SIFF	1975	75-sbe-059
JOHN B. AND BEVERLY A. SIMPSON	1975	75-sbe-060
DONALD G. AND FRANCEEN WEBB	1975	75-sbe-061
LELA M. AND JUNE N. WISCOMBE	1975	75-sbe-062
GENERAL DYNAMICS CORPORATION	1975	75-sbe-063
ESTATE OF ARTHUR W. BEAUCAIRE, UNITED CALIFORNIA BANK AND HELEN BEAUCAIRE, CO-EXECUTORS	1975	75-sbe-064
ESTATE OF MAURICE F. JOYCE, UNITED CALIFORNIA BANK AND THOMAS C. NORTH, CO-EXECUTORS	1975	75-sbe-065
ESTATE OF WINIFRED JOYCE, UNITED CALIFORNIA BANK AND THOMAS C. NORTH, CO-EXECUTORS	1975	75-sbe-066
THOMAS A. MILLER	1975	75-sbe-067
JOHN E. AND AMET Z. NEWLAND	1975	75-sbe-068
PRECIOUS FRANK THOMPSON	1975	75-sbe-069
HOMER B. AND LENNIE MAE DAVIS	1975	75-sbe-070
CHESTER A. ROWLAND	1975	75-sbe-071
RAY M. AND SIGRID S. WAHBA	1975	75-sbe-072
JAMES C. AND MONABLANCHE A. WALSHE	1975	75-sbe-073
NORMAN W. BUSSE	1975	75-sbe-074
WILLARD D. AND DELORIS N. HORWICH	1975	75-sbe-075
STEPHEN L. AND BEVERLY J. KOSTKA	1975	75-sbe-076
MICHAEL M. AND OLIVIA D. MAKIEVE	1975	75-sbe-077
OTTO L. SCHIRMER, ET AL.	1975	75-sbe-078
LLOYD F. AND BARBARA M. NOONAN	1975	75-sbe-079
ALLEN L. AND JACQUELINE M. SEAMAN	1975	75-sbe-080
WILFRED AND GERTRUDE WINKENBACH, W. H. WINKENBACH, INC., AND SANTA FE HOMES, INC.	1975	75-sbe-081
CLAUDE T. H. FRIEDMANN	1975	75-sbe-082
RICHARD E. HUMMEL AND BELLE HUMMEL, FORMERLY BELLE McLANE	1975	75-sbe-083
CITICORP LEA SING, INC.	1976	76-sbe-001
ANTHONY V. AND BEVERLY ZUPANOVICH.	1976	76-sbe-002
ARMORED TRANSPORT, INC.	1976	76-sbe-003
DEL MAR TURF CLUB, TAXPAYER, AND DONALD B. SMITH, ASSUMER AND/OR TRANSFEREE	1976	76-sbe-004
FORREST FREEZE TRUCKING, INC.	1976	76-sbe-005
PACIFIC ASSOCIATES, INC.	1976	76-sbe-006
GLENN A. AND SANDRA GARCIA	1976	76-sbe-007
JOEL HELLMAN	1976	76-sbe-008
NORMAN D. AND HARRIET P. LATTIN	1976	76-sbe-009
CURTIS W. AND BISERKA V. LIVESAY	1976	76-sbe-010
JEAN AND BESSIE PAJUS	1976	76-sbe-011
HOWARD AND MARGARET RICHARDSON.	1976	76-sbe-012
ESTATE OF PHILIP ROSENBERG DECEASED, ETHEL ROSENBERG, EXECUTRIX, AND ETHEL ROSENBERG	1976	76-sbe-013
BLANKENSHIP NOVELTY COMPANY.	1976	76-sbe-014
CAPRICES DE FEMME, INC.	1976	76-sbe-015
ANNETTE BAILEY	1976	76-sbe-016
HERBERT T. BRENNER AND ESTATE OF TEME C. BRENNER, DECEASED	1976	76-sbe-017
YVONNE C. BROWN	1976	76-sbe-018
IRIS E. CLARK	1976	76-sbe-019
JOHN I. AND NINA J. DAVIS	1976	76-sbe-020
ESTATE, OF WILLIAM S. HATCH, DECEASED, LLOYDS BANK CALIFORNIA, EXECUTOR,AND ELIZABETH HATCH	1976	76-sbe-021
PRESTON T. AND VIRGINIA R. KELSEY	1976	76-sbe-022
ALAN R. AND VERA M. KENISON.	1976	76-sbe-023
JOHN A. AND ELIZABETH J. MOORE	1976	76-sbe-024
CHARLES L. AND PHYLLIS R. OWEN	1976	76-sbe-025
EDMUND J. ROGERS	1976	76-sbe-026
DAVID LEON ROSE	1976	76-sbe-027
JOHN H. ROY	1976	76-sbe-028
ROBERT W. AND NANCY F. RYAN	1976	76-sbe-029
WILLIAM G., JR., AND MARY D. WILT	1976	76-sbe-030
BENJAMIN L. YELLEN	1976	76-sbe-031
DECOA, INC.	1976	76-sbe-032
NEIL B. AND STELLA BERBOTH	1976	76-sbe-033
PATRICIA M. BLITZER.	1976	76-sbe-034
ELSIE Z. BRADBERRY	1976	76-sbe-035
DAVID J. AND AMANDA BROADHURST	1976	76-sbe-036
DALE H. AND SUZANNE DeMOTT	1976	76-sbe-037
EMIDIO AND THERESA FALCONE	1976	76-sbe-038
RICHARD P. AND MARY E. HERGET	1976	76-sbe-039
DANIEL H. H., JR., AND JANE S. INGALLS	1976	76-sbe-040
WILLIAM AND MARY LOUISE OBERHOLTZER	1976	76-sbe-041
CHRISTOPHER T. AND HODA A. RAND	1976	76-sbe-042
CASPER W. AND SVEA SMITH	1976	76-sbe-043
DENNIS L. AND CAROLYN A. SNYDER	1976	76-sbe-044
EVELYN I. TINGLEY	1976	76-sbe-045
JACK A. AND THELMA W. VAUGHAN	1976	76-sbe-046
J. DOUGLAS WHITE	1976	76-sbe-047
WELCO WOOD PRODUCTS, INC..	1976	76-sbe-048
GEORGE F. AND AIDA R. AYMANN	1976	76-sbe-049
RICHARD M. AND BEVERLY BERTOLUCCI	1976	76-sbe-050
RICHARD C. AND EMILY A. BIAGI	1976	76-sbe-051
ORLO E., JR., AND MARIAN M. BROWN	1976	76-sbe-052
VIRGIL E. AND IZORA GAMBLE	1976	76-sbe-053
LARRY J. AND DONNA M. JOHNSON	1976	76-sbe-054
BENJAMIN F. AND SUE S. KOSDON	1976	76-sbe-055
LEWIS AND AURORA LIPTON	1976	76-sbe-056
RICHARD L. AND MARY D. MARKS	1976	76-sbe-057
THOMAS J. TUPPEIN	1976	76-sbe-058
J. ARTHUR WIDMER	1976	76-sbe-059
WILLIAM AND ALMA WOLFSON	1976	76-sbe-060
AUTOMATED BUILDING COMPONENTS, INC.	1976	76-sbe-061
CRAFT INTERNATIONAL TRAVEL, INC.	1976	76-sbe-062
HOFFMAN ELECTRONICS CORPORATION	1976	76-sbe-063
J.D. DEVELOPMENT CORPORATION	1976	76-sbe-064
JAMES D. AND MARY J. BAYS	1976	76-sbe-065
ESTATE OF HOWARD W. CHASE, DECEASED, AND ESTATE OF GLADYS C. CHASE, DECEASED	1976	76-sbe-066
BENTON R. AND ALICE J. DUCKWORTH	1976	76-sbe-067
PATRICIA A. GREEN	1976	76-sbe-068
WILLIAM AND BETTY HILLYER	1976	76-sbe-069
AUDREY C. JAEGLE	1976	76-sbe-070
CHARLES B. AND IRENE L. LARKIN	1976	76-sbe-071
ROBERT P. AND CAROLYN R. SCHALK	1976	76-sbe-072
GEORGE E. AND DELORES WILLETT	1976	76-sbe-073
C-M RANCH COMPANY, TAXPAYER, AND M. H. SHERMAN FOUNDATION, INC. ASSUMER AND TRANSFEREE	1976	76-sbe-074
PSG ENTERPRISES	1976	76-sbe-075
JOHN Z. AND DIANE W. MRAZ	1976	76-sbe-076
GEORGE J. AND CATHERINE PRAT	1976	76-sbe-077
MARVIN W. AND IVA G. SIMMONS	1976	76-sbe-078
MARVIN W. AND IVA G. SIMMONS	1976	76-sbe-079
JOHN A. AND BARBARA J. VERTULLO	1976	76-sbe-080
CIOCO UNION STORES, INC., RIVERSIDE UNION STORES, INC.,AND UNION DISTRIBUTING CO., INC.	1976	76-sbe-081
PAUL A. LAYMON, INC.	1976	76-sbe-082
JOHN W. AND VERNA JO BANKS	1976	76-sbe-083
FRED AND BARBARA BAUMGARTNER	1976	76-sbe-084
WILLIAM W. AND MARJORIE L. BEACOM	1976	76-sbe-085
MALCOLM A. COFFMAN	1976	76-sbe-086
DENNIS G. DAVIS	1976	76-sbe-087
DENNIS G. DAVIS	1976	76-sbe-088
MICHAEL D. AND L. JOY EISCHEID	1976	76-sbe-089
HAROLD J. AND JO ANN GIBSON	1976	76-sbe-090
JAMES L. HEISTERKAMP	1976	76-sbe-091
STEVEN H. AND ANNA J. JENSEN	1976	76-sbe-092
WILLIAM F. AND DOROTHY M. JOHNSON.	1976	76-sbe-093
WILLIAM F. AND DOROTHY M. JOHNSON	1976	76-sbe-094
PHILIP AND DIANE KRAKE, ET AL.	1976	76-sbe-095
DUANE H. LAUDE	1976	76-sbe-096
DONALD H. LICHTLE	1976	76-sbe-097
DENNIS F. AND NANCY PARTEE	1976	76-sbe-098
JANICE RULE	1976	76-sbe-099
JOHN E. VANDERPOOL	1976	76-sbe-100
ROBERT L. WEBBER	1976	76-sbe-101
DAN J. AND GLADYS D. WHITESIDE	1976	76-sbe-102
LUMBERMANS MORTGAGE COMPANY	1976	76-sbe-103
MIWOK CORPORATION	1976	76-sbe-104
RIVERSIDE SAVINGS AND LOAN ASSOCIATION	1976	76-sbe-105
CLIFFORD R. AND JEAN G. BARBEE	1976	76-sbe-106
EMERY I. AND INGRID M. ERDY	1976	76-sbe-107
HOMER E. GEIS	1976	76-sbe-108
CECELIA M. HARMON	1976	76-sbe-109
JERALD L. AND JOAN KATLEMAN	1976	76-sbe-110
EDWIN AND ANN KISSEL	1976	76-sbe-111
Burr McFarland Lyons	1976	76-sbe-112
ROBIN L. PREWITT	1976	76-sbe-113
RICHARD H. AND MIRIAM W. SEIDMAN	1976	76-sbe-114
DUDLEY A. AND SHERRILL M. SMITH	1976	76-sbe-115
PETER O. AND SHARON J. STOHRER	1976	76-sbe-116
JOSEPH J. AND LILLIAN VICINI	1976	76-sbe-117
THOMAS AND VERA WILLS	1976	76-sbe-118
UNITY CREDIT UNION	1976	76-sbe-119
GEORGE D. YARON	1977	77-sbe-001
GEORGE D. YARON	1977	77-sbe-002
ESTATE OF RICHARD P. DeSMET, DECEASED, AND THELMA DeSMET	1977	77-sbe-003
ROBERT J. EVANS	1977	77-sbe-004
CECIL W. HARRIS	1977	77-sbe-005
LOREN AND LILLY ANN ROTHSTEIN	1977	77-sbe-006
BORDEN, INC.	1977	77-sbe-007
CHROMALLOY AMERICAN CORPORATION	1977	77-sbe-008
CUSTOM COMPONENT SWITCHES, INC.	1977	77-sbe-009
CUSTOM COMPONENT SWITCHES, INC.	1977	77-sbe-010
DANNY THOMAS PRODUCTIONS	1977	77-sbe-011
DONALD M. DRAKE COMPANY	1977	77-sbe-012
DONALD M. DRAKE COMPANY	1977	77-sbe-013
NEW YORK FOOTBALL GIANTS, INC.	1977	77-sbe-014
NEW YORK FOOTBALL GIANTS, INC.	1977	77-sbe-015
PARADOR MINING CO., INC.	1977	77-sbe-016
SYMBRA'ETTE, INC.	1977	77-sbe-017
SYMBRA'ETTE, INC.	1977	77-sbe-018
UNITED LINENS, INC.	1977	77-sbe-019
DALE AREA	1977	77-sbe-020
DAVID A. AND BARBARA L. BEADLING	1977	77-sbe-021
NOEL C. AND MARIAN E. BRADLEY	1977	77-sbe-022
CHARLES W. AND KATHLEEN E. FLANAGAN	1977	77-sbe-023
RICHARD E. KREY	1977	77-sbe-024
JAMES A. McAFEE	1977	77-sbe-025
MALCOLM L. AND LOIS M. PEDERSEN	1977	77-sbe-026
ROBERT G. AND PATRICIA A. PFAU	1977	77-sbe-027
FELIX L. ROCHA	1977	77-sbe-028
EDGAR C. AND BARBARA J. RUTHERFORD	1977	77-sbe-029
BERYL S. SMITH	1977	77-sbe-030
CHARLES O. AND GAIL P. SPENCER	1977	77-sbe-031
HAROLD S. AND WINIFRED L. VOEGELIN	1977	77-sbe-032
BEECHAM, INC.	1977	77-sbe-033
CALIFORNIA FEDERAL SAVINGS AND LOAN ASSOCIATION	1977	77-sbe-034
DANT INVESTMENT CORPORATION	1977	77-sbe-035
PUP 'n' TACO DRIVE UP	1977	77-sbe-036
WILLIE D. BURKS	1977	77-sbe-037
BEN B. EISENBERG	1977	77-sbe-038
BEN B. EISENBERG	1977	77-sbe-039
PAUL V. ELDOR	1977	77-sbe-040
PAUL V. ELDOR	1977	77-sbe-041
ERNEST Z. AND SHOSHANA R. FELD	1977	77-sbe-042
IVAN S. AND JUDITH A. FUCILLA	1977	77-sbe-043
RONALD L. AND TOBYE F. KAYE	1977	77-sbe-044
RUTH WERTHEIM SMITH	1977	77-sbe-045
DAVID A. AND FRANCES W. STEVENSON	1977	77-sbe-046
ARCADIA INDUSTRIES, INC., DeWAIN R. AND EMILIA BUTLER, AND ELMER O. AND PHYLLIS M. RODEFFER	1977	77-sbe-047
DOLL ASSOCIATES, INC.	1977	77-sbe-048
ISIDOR WEINSTEIN INVESTMENT CO.	1977	77-sbe-049
KROEHLER MANUFACTURING COMPANY	1977	77-sbe-050
THE O.K. EARL CORPORATION	1977	77-sbe-051
TED M. WALSH AND ASSOCIATES, INC.	1977	77-sbe-052
MYRON P. AND MARILYN ANTHONY	1977	77-sbe-053
ROBERT H. AND JOSEPHINE BORCHERS	1977	77-sbe-054
JOEL G. AND RUTH I. CLEUGH AND PATRICIA A. CLEUGH	1977	77-sbe-055
LOUIS (L.M.) HALPER MARITAL TRUST	1977	77-sbe-056
WILLIAM A. HANKS	1977	77-sbe-057
HAROLD G. JINDRICH	1977	77-sbe-058
HAROLD G. JINDRICH	1977	77-sbe-059
WILLIAM F. AND EUNICE M. KLUND	1977	77-sbe-060
LEONARD AND MARION LIPPETT	1977	77-sbe-061
ROBERT S. AND BARBARA J. McALISTER	1977	77-sbe-062
FREDERICK N. AND HARRIETT MELLINGER	1977	77-sbe-063
PAUL B. AND MARY E. SCEMID	1977	77-sbe-064
SARKIS N. SHMAVONIAN	1977	77-sbe-065
ALLAN G. AND MARY J. TATE	1977	77-sbe-066
PHILIP AND ADELLA BLOOM	1977	77-sbe-067
WILLIAM M. AND BARBARA R. CLOVER	1977	77-sbe-068
C. G. FEIL	1977	77-sbe-069
GWEN R. FONDREN	1977	77-sbe-070
MARK M. AND DOROTHY FRIEDMAN	1977	77-sbe-071
ROBERT H. AND CAROLE R. JENKINS	1977	77-sbe-072
CHARLES AND HARRIET M. LUCKMAN	1977	77-sbe-073
JUDITH A. MARSHALL	1977	77-sbe-074
THURLOW O. and CORA W. McCOYE	1977	77-sbe-075
THURLOW O. and CORA W. McCOYE	1977	77-sbe-076
BARBARA J. O'CONNELL	1977	77-sbe-077
STEPHEN M. PADWA	1977	77-sbe-078
STEPHEN M. PADWA	1977	77-sbe-079
DOROTHY M. PAGE	1977	77-sbe-080
NORMAN L. AND PENELOPE A. SAKAMOTO	1977	77-sbe-081
MANCIEL L. SMITH	1977	77-sbe-082
GEORGE M. AND GEORGIA M. WEBSTER	1977	77-sbe-083
KNOLL PHARMACEUTICAL COMPANY, INC.	1977	77-sbe-084
JAMES B. and KATHERINE M. BECKHAM	1977	77-sbe-085
EMMETT AND ALYCE L. BURNS	1977	77-sbe-086
EMMETT and ALYCE L. BURNS	1977	77-sbe-087
JACK CAPLAN	1977	77-sbe-088
SHIRLEY A. GILLESPIE	1977	77-sbe-089
ENIS V. HARRISON	1977	77-sbe-090
JAMES A. MACDONALD	1977	77-sbe-091
MIGUEL MONTES	1977	77-sbe-092
TERRENCE D. OAKS	1977	77-sbe-093
EDWARD L. SMITH	1977	77-sbe-094
AMY M. YAMACHI	1977	77-sbe-095
REVERE COPPER AND BRASS INCORPORATED	1977	77-sbe-096
REVERE COPPER AND BRASS INCORPORATED	1977	77-sbe-097
JOHN PERRY COHN TRUST #1, ET AL	1977	77-sbe-098
ARMEN B. CONDO	1977	77-sbe-099
ESTATE OF LAWRENCE FOLEY, DECEASED	1977	77-sbe-100
ORVILLE H. and JEANNE K. HAAG	1977	77-sbe-101
FRANK E. AND LILIA Z. HUBLOU	1977	77-sbe-102
ARTHUR W. KEECH	1977	77-sbe-103
CHARLES P. VARN	1977	77-sbe-104
A.F.B. INVESTMENT COMPANY, INC.	1977	77-sbe-105
ARKLA INDUSTRIES, INC.	1977	77-sbe-106
SOUTHERN SECURITIES CORPORATION	1977	77-sbe-107
WHITEY RESEARCH TOOL COMPANY, ET AL.	1977	77-sbe-108
WHITEY RESEARCH TOOL CO., ET AL.	1977	77-sbe-109
GLORIA SHANNON COX	1977	77-sbe-110
RICHARD T. and HELEN P. GLYER	1977	77-sbe-111
BRUCE H. AND NORAH E. PLANCK	1977	77-sbe-112
REBECCA SMITH RANDOLPH	1977	77-sbe-113
ALEXANDER B. and MARGARET E. SALTON	1977	77-sbe-114
FRANCIS L. and MARY J. STEIN	1977	77-sbe-115
GEORGE H. AND MIRIAM B. DURLESTER	1977	77-sbe-116
JAMES M. SR., AND MARY V. FERGUSON	1977	77-sbe-117
JAMES GODFREY GALLARDO	1977	77-sbe-118
JAMES C. AND ANTOINETTE GLASER	1977	77-sbe-119
WILLIAM C. AND DORIS G. HALL	1977	77-sbe-120
WILLIAM H. HARMOUNT AND ESTATE OF DOROTHY E. HARMOUNT, DECEASED	1977	77-sbe-121
BEA E. MORRIS	1977	77-sbe-122
PHILLIP AND WINIFRED PURER	1977	77-sbe-123
RICHARD AND CAROLYN SELMA	1977	77-sbe-124
JAMES T. AND JANICE SENNETT	1977	77-sbe-125
DAVE SHAPIRO	1977	77-sbe-126
MCA, INC.	1977	77-sbe-127
REGAL OF CALIFORNIA, INC.	1977	77-sbe-128
STANDARD BRANDS INCORPORATED	1977	77-sbe-129
DEAN D. AND BURDELLA M. DEVRIES	1977	77-sbe-130
HARLAN D. GRAHAM	1977	77-sbe-131
JERROLD and ALAYNE PRESSMAN	1977	77-sbe-132
GLENN R. AND JULIA A. STEWART	1977	77-sbe-133
DORA B. VAN WESTERHUYZEN	1977	77-sbe-134
PUTNAM FUND DISTRIBUTORS, INC., ET AL.	1977	77-sbe-135
JUDITH ABELES	1977	77-sbe-136
RICHARD AND DIANE BRADLEY	1977	77-sbe-137
ROBERT JAMES DESMOND	1977	77-sbe-138
JAMES G. EVANS	1977	77-sbe-139
JAMES RUDOLPH GIBSON	1977	77-sbe-140
CHRISTIAN M. AND LUCILLE V. MCCRIRIE	1977	77-sbe-141

1970 - 1974

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

1964 - 1969

Opinion	Year	Cite
JACK B. AND PETRONELA GAYER	1964	64-sbe-001
DAVID D. AND ALICE L. MARGASON	1964	64-sbe-002
NO-SAC SPRING COMPANY	1964	64-sbe-003
ACME ACCEPTANCE CORPORATION	1964	64-sbe-004
HEROND N. AND MARIE SHERANIAN	1964	64-sbe-005
RAYMOND H, AND MAYME MOSES, J. O. AND OPAL L. BANKS, and MORTAL AND EVA THORNBURG	1964	64-sbe-006
ROY C. AND THELMA A JONES	1964	64-sbe-007
ALBERT A. G. AND ERNA CAMICIA	1964	64-sbe-008
ARDY T. THOMPSON AND HELEN THOMPSON and HARRY G. AND AGNES THOMPSON	1964	64-sbe-009
SOUTHLAND PUBLISHING CO., INC.	1964	64-sbe-010
H. W. AND EVELYN BAILEY, ANGELO T. AND CLARICE LAZZARESCHI, and LEONARD J. AND CLARA HICKMAN	1964	64-sbe-011
M. D. GAYER	1964	64-sbe-012
HENRY AND RUTH TREVOR	1964	64-sbe-013
ATLANTIS SALES CORPORATION	1964	64-sbe-014
STUART ARONOFF, ET AL.	1964	64-sbe-015
ARC INVESTMENT CO.	1964	64-sbe-016
RIVERSIDE CEMENT COMPANY	1964	64-sbe-017
OVERSEAS CENTRAL ENTERPRISE, INC.	1964	64-sbe-018
CHARLOTTE M. VAN RIPER AND ESTATE OF REGINALD E. VAN RIPER	1964	64-sbe-019
MAX M. AND MARION J. ANDREWS, RUSSELL B. AND BESSIE CARLSON, and JAMES D. AND DOROTHY L. McCLINTON	1964	64-sbe-020
HARRY B. AND MAIZIE E. BREITMAN	1964	64-sbe-021
THE BLANC CORPORATION, ASSUMER FOR: SPONBERG'S, INC.	1964	64-sbe-022
FIRST FEDERAL SAVINGS & LOAN ASSOCIATION OF SAN DIEGO	1964	64-sbe-023
NATHAN AND JEANNE MOORE	1964	64-sbe-024
MICHAEL AND ELIZABETH TAYLOR WILDING	1964	64-sbe-025
ALLIED PROPERTIES	1964	64-sbe-026
JACK B. AND PETRONELA GAYER	1964	64-sbe-027
DAVID D. AND ALICE L. MARGASON	1964	64-sbe-028
LEONARD J. AND CLARA HICKMAN	1964	64-sbe-029
LESLIE A. SPIVAK	1964	64-sbe-030
H. W. AND EVELYN BAILEY and ANGELO T. AND CLARICE LAZZARESCHI	1964	64-sbe-031
WILLIAM C. AND JUNE R. VANDEVENTER	1964	64-sbe-032
LEMAN AND PETRONELLA DRUYF	1964	64-sbe-033
KENNETH K. TVETE and PARILEE J. CHASE	1964	64-sbe-034
SHAFFER & MADSEN, INC., AND KENNETH R. SHAFFER AND CARROLL D. MADSEN; TRANSFEREES	1964	64-sbe-035
MONTGOMERY LAND COMPANY	1964	64-sbe-036
WALTER M. KEENE AND ELLEN R. KEENE and WALTER M. KEENE, FIDUCIARY OF THE ESTATE OF ARTHUR M. KEENE	1964	64-sbe-037
JACK AND PAULINE MAST	1964	64-sbe-038
RICHARD A. AND VIRGINIA R. EWERT	1964	64-sbe-039
W. R. AND EMMA FARLOW	1964	64-sbe-040
H. J. AND LILLYAN TANENBAUM	1964	64-sbe-041
JACK AND PAULINE MAST	1964	64-sbe-042
GEORGE W. AND GERTRUDE SMITH DAVIS	1964	64-sbe-043
ALBION W. AND VIRGINIA B. SPEAR	1964	64-sbe-044
GEORGE AND RUBY YOUNG	1964	64-sbe-045
BIGGIE FURNITURE COMPANY - FIFTH STREET, JOHN COSTELLO,	1964	64-sbe-046
UNITED CALIFORNIA BANK, SUCCESSOR IN INTEREST TO FIRST WESTERN BANK AND TRUST COMPANY	1964	64-sbe-047
W. J. VOIT RUBBER CORP.	1964	64-sbe-048
THE HARTFORD FINANCE CORP. OF SAN BERNARDINO, W. R. KIRKLEN, TRANSFEREE, et al.	1964	64-sbe-049
GEORGE E. NEWTON	1964	64-sbe-050
NATHAN AND JEANNE MOORE	1964	64-sbe-051
FIRST FEDERAL SAVINGS & LOAN ASSOCIATION OF SAN DIEGO	1964	64-sbe-052
RICHARD A. AND VIRGINIA R. EWERT	1964	64-sbe-053
THE FIRST NATIONAL BANK OF CHICAGO, TRUSTEE FOR VIRGINIA KIRK CORD TRUST, ET AL.	1964	64-sbe-054
RENA B. BORZAGE	1964	64-sbe-055
GEORGE AND RUBY YOUNG	1964	64-sbe-056
W. J. VOIT RUBBER CORP.	1964	64-sbe-057
THE HARTFORD FINANCE CORP. OF SAN BERNARDINO, W. R. KIRKLEN,	1964	64-sbe-058
THE SWEETS COMPANY OF AMERICA, INC.	1964	64-sbe-059
HOWARD BUILDING CORPORATION	1964	64-sbe-060
ENCINO PARK, INC., et al.	1964	64-sbe-061
MODESTO BOWL, INC.	1964	64-sbe-062
JACK AND ROBERTA WILLSON	1964	64-sbe-063
M. G. AND FAYE W ODENHEIMER	1964	64-sbe-064
RENA B. BORZAGE	1964	64-sbe-065
ENCINO PARK, INC., ET AL.	1964	64-sbe-066
SIMCO, INCORPORATED	1964	64-sbe-067
ESTATE OF ANNA, ARMSTRONG, DECEASED	1964	64-sbe-068
ALFRED AND LOUISE WESSEL	1964	64-sbe-069
HUGO AND MARGARET J. GISSKE and CLYDE R. AND ROWENA J. DIXON	1964	64-sbe-070
DAVID W. AND MARION BURKE and DAVID E. AND GERALDINE BURKE	1964	64-sbe-071
STANLEY H. GOLDSMITH	1964	64-sbe-072
CARLTON F. AND JACQUELINE G. THOMAS	1964	64-sbe-073
JOHN J. ELMORE, ET AL., TRUSTEES OF HETTY J. ELMORE TRUSTS	1964	64-sbe-074
JOSEPH A. AND ELIZABETH KUGELMASS	1964	64-sbe-075
LOLITA W. HAMILTON	1964	64-sbe-076
JAMES T. KING	1964	64-sbe-077
BELL CHAIN COMPANY OF CALIFORNIA AND CAMPBELL REALTY 0F CALIFORNIA, INC.	1964	64-sbe-078
G. F. AND LOUISE M. ANDEREGG	1964	64-sbe-079
MORLYN L. AND VELMA K. BROWN	1964	64-sbe-080
ERNEST W. AND ALTA M. KETTENHOFEN	1964	64-sbe-081
HUGH S. AND NINA J. LIVIE, CHARLES E. AND RUTH A. HOPPING, AND KENNETH M. AND GRACE I. BISHOP	1964	64-sbe-082
RICHFIELD OIL CORPORATION	1964	64-sbe-083
UNION OIL COMPANY OF CALIFORNIA	1964	64-sbe-084
CONSTRUCTION INDUSTRIES EXPOSITION AND HOME SHOW OF SOUTHERN CALIFORNIA	1964	64-sbe-085
CONTINENTAL HOLDING CORPORATION	1964	64-sbe-086
CHARLES H. AND VIRGINIA B. RAY	1964	64-sbe-087
ROBERT M. CATLIN, JR., AND ESTHER H. CATLIN	1964	64-sbe-088
ESTATE OF SAMUEL COHEN, DORA S. COHEN, ADMINISTRATRIX, AND DORA S. COHEN	1964	64-sbe-089
ESTATE OF SAMUEL COHEN, DORA S. COHEN, ADMINISTRATRIX, AND DORA S. COHEN	1964	64-sbe-090
CUTTER LABORATORIES	1964	64-sbe-091
HUGH S. AND NINA J. LIVIE, CHARLES E. AND RUTH A. HOPPING, and KENNETH M. AND GRACE I. BISHOP	1964	64-sbe-092
STANLEY H. GOLDSMITH	1964	64-sbe-093
ERNEST W. AND ALTA M. KETTENHOFEN	1964	64-sbe-094
AMERICAN PHOTOCOPY EQUIPMENT COMPANY, AKA CLAYTON CHEMICAL COMPANY	1964	64-sbe-095
THE INN AT LA JOLLA, INC.	1964	64-sbe-096
KROEHLER MFG. CO.	1964	64-sbe-097
WESTERN ASPHALT & REFINING CO.	1964	64-sbe-098
GLEN AND GENEVIEVE GISH	1964	64-sbe-099
LOWELL D. AND MARY E. HEAD	1964	64-sbe-100
JOSEPH P. AND MARY JOY TAROLA	1965	65-sbe-001
SUN VALLEY NATIONAL BANK OF LOS ANGELES	1965	65-sbe-002
E. L. REITZ COMPANY	1965	65-sbe-003
MICHAEL AND HELENA MESHEKOFF; STANLEY AND DORIS B. MEYER; JACK, DOROTHY, AND JACQUELEEN L. WEBB; AND JULIE LONDON WEBB, AKA JULIE LONDON TROUP	1965	65-sbe-004
JACK W. AND RUTH SIMPSON	1965	65-sbe-005
SIMPSON’S, INC.	1965	65-sbe-006
SOUTHERN CALIFORNIA CENTRAL CREDIT UNION	1965	65-sbe-007
GUSTAV S. AND STELL GOSSICK	1965	65-sbe-008
JOHN BLAIR & COMPANY	1965	65-sbe-009
PASADENA FIRST NATIONAL BANK; UNITED STATES HOLDING COMPANY AND UNITED STATES NATIONAL BANK OF SAN DIEGO, TRANSFEREES	1965	65-sbe-010
HALLIE L. BILLS	1965	65-sbe-011
RONALD G. DOE and ROBERT C. AND LAURA PICKING	1965	65-sbe-012
H. F. AHMANSON & COMPANY	1965	65-sbe-013
FOODS AND INDUSTRIES, INC., ET AL.	1965	65-sbe-014
KROEHLER MFG. CO.	1965	65-sbe-015
JESS S. CORREIA	1965	65-sbe-016
FLORENCE L. CUDDY	1965	65-sbe-017
MODERN BARBER COLLEGES, INC.	1965	65-sbe-018
RENDEL G. AND NANCY WICKS	1965	65-sbe-019
WILLIAM S. AND CAMILLA A. ANDREWS, ESTATE OF PERRY G. M. AUSTIN, DECEASED, AND CAMILLA AUSTIN	1965	65-sbe-020
MATTHEW BERMAN AND THE ESTATE OF SONIA BERMAN Appearances:	1965	65-sbe-021
DAVID E. AND DOLLY BRIGHT	1965	65-sbe-022
JOHN S. BRINTNALL	1965	65-sbe-023
IRVING AND SYLVIA GOLDBLATT	1965	65-sbe-024
FLORENCE L. CUDDY	1965	65-sbe-025
AMERICAN INSTITUTE OF INTERIOR DESIGNERS	1965	65-sbe-026
CONSUMERS' COOPERATIVE SOCIETY OF PALO ALTO, INC.	1965	65-sbe-027
CONSUMERS COOPERATIVE OF BERKELEY, INC.	1965	65-sbe-028
ROBERT A. AND NANCY R. JACOBS	1965	65-sbe-029
RUTH WERTHEIM SMITH	1965	65-sbe-030
GEORGE R. WICKHAM AND ESTATE OF VESTA B. WICKHAM	1965	65-sbe-031
CLARENCE L. AND A. LOIS MOREY	1965	65-sbe-032
MRS. LYDIA J. HANSEN	1965	65-sbe-033
KUHN ENTERPRISES, INC.	1965	65-sbe-034
AIRCRAFT ENGINEERING & MAINTENANCE CO, and INTERNATIONAL AIRCRAFT SERVICES, INC., ASSUMER AND/OR TRANSFEREE	1965	65-sbe-035
OAKLAND AIRCRAFT ENGINE SERVICE, INC.	1965	65-sbe-036
JOSEPH MAGNIN CO., INC., SWIG'S and JOMANCO, INC.	1965	65-sbe-037
THOMAS J. LIPTON, INC.	1965	65-sbe-038
LAKEHURST CONSTRUCTION CO., ET AL.	1965	65-sbe-039
VELSICOL CHEMICAL CORPORATION	1965	65-sbe-040
NAT AND BLANCHE HOLT	1965	65-sbe-041
EVELYN R. MARKS	1965	65-sbe-042
HASKELL C., JR., AND FELICITAS BILLINGS	1965	65-sbe-043
CAGAN HOMES, INC., FONTAINE HOMES, INC., MARLBORO REALTY FUND (NOW KNOWN AS LARWIN COMPANY), DENNY HOMES, INC., GRETNA SQUARE, INC., WILLIAM DEVELOPMENT CORP., JAMES PARK, INC., GORHAM HOMES, INC., KAY HOMES, INC., LARABEE PARK, INC., LARWIN DEVELOPMENT CORP., LONI PARK, INC., BARCLAY HOMES, INC., AND SEAGATE INVESTMENT CORE	1965	65-sbe-044
DAVID O. AND PHYLIS I. SELZNICK	1965	65-sbe-045
ROBERT C. SHERWOOD, DECEASED, AND IRENE SHERWOOD	1965	65-sbe-046
MATTHEW BERMAN AND THE ESTATE OF SONIA BERMAN	1965	65-sbe-047
LOUIS H. BOYAR AND LOUIS H. BOYAR; EXECUTOR OF THE ESTATE OF MAE R. BOYAR, DECEASED	1965	65-sbe-048
CONSUMERS COOPERATIVE OF BERKELEY, INC.	1965	65-sbe-049
CONSUMERS' COOPERATIVE SOCIETY OF PALO ALTO, INC.	1965	65-sbe-050
ESTATE OF DOUGLAS C. ALEXANDER, DECEASED ROBERT D. ALEXANDER, EXECUTOR, AND PHOEBE C. ALEXANDER	1966	66-sbe-001
SAMUEL AND DOROTHY V. PEARSON	1966	66-sbe-002
KENNETH S. AND MARGARET S. LIDGATE	1966	66-sbe-003
CLIFFORD AND VIOLET P. SPITZER	1966	66-sbe-004
EMILY E. PRICE	1966	66-sbe-005
AVON PRODUCTIONS, INC., AND LAWRENCE A. WEINGARTEN AND PANDRO S. BERMAN, ASSUMERS AND/OR TRANSFEREES	1966	66-sbe-006
HARRY A. AND SELMA CHERROFF	1966	66-sbe-007
FRED W. AND CONSTANCE CROCKETT	1966	66-sbe-008
MIRIAM GOLDENBERG	1966	66-sbe-009
JAY BRIGGS	1966	66-sbe-010
KURT AND BARBARA GRONOWSKI AND HANS GRONOWSKI	1966	66-sbe-011
WILLIAM E. AND ESPERANZA B. MABEE	1966	66-sbe-012
BEN F. AND EMILY MOORE	1966	66-sbe-013
ARTHUR E. AND HAZEL M. MORTIMER	1966	66-sbe-014
GEORGE R. AND HELEN C. NEWHOUSE, ET AL.	1966	66-sbe-015
PIONEER INVESTORS SAVINGS AND LOAN ASSOCIATION	1966	66-sbe-016
SANTA ANA SAVINGS AND LOAN ASSOCIATION	1966	66-sbe-017
SIGNAL INTERNATIONAL	1966	66-sbe-018
W. J. VOIT RUBBER CORP.	1966	66-sbe-019
AILEEN DOWSETT WHITE AND OSBORNE WHITE, EXECUTORS OF THE WILL OF F. LLEWELLYN DOWSETT, DECEASED	1966	66-sbe-020
UNIVERSAL SERVICES, INC., OF TEXAS	1966	66-sbe-021
CULVER FEDERAL SAVINGS AND LOAN ASSOCIATION	1966	66-sbe-022
CAGAN HOMES, INC., FONTAINE HOMES, INC., MARLBORO REALTY FUND (NOW KNOWN AS LARWIN COMPANY), DENNY HOMES, INC., GRETNA SQUARE, INC., WILLIAM DEVELOPMENT CORP., JAMES PARK, INC., GORHAM HOMES, INC., KAY HOMES, INC., LARABEE PARK, INC., LARWIN DEVELOPMENT CORP., LONI PARK, INC., BARCLAY HOMES, INC., AND SEAGATE INVESTMENT CORP.	1966	66-sbe-023
LAKEHURST CONSTRUCTION CO., ET AL.	1966	66-sbe-024
GEORGE M. AND ELIZABETH R. CUTHBERTSON	1966	66-sbe-025
VERA H. SILVER	1966	66-sbe-026
AVON PRODUCTIONS, INC., AND LAWRENCE A. WEINGARTEN AND PANDRO S. BERMAN, ASSUMERS AND/OR TRANSFEREES	1966	66-sbe-027
HAROLD L. CHALLENGER	1966	66-sbe-028
SOUTH BAY BOARD OF REALTORS, INC.	1966	66-sbe-029
ARTHUR G. AND EUGENIA LOVERING	1966	66-sbe-030
PALO ALTO REAL ESTATE BOARD	1966	66-sbe-031
GOGI GRANT RIFKIND	1966	66-sbe-032
CALIFORNIA ASSOCIATION OF HIGHWAY PATROLMEN Appearances:	1966	66-sbe-033
COALINGA OIL CORPORATION, UNION OIL COMPANY OF CALIFORNIA, ASSUMER, AND MCALESTER CALIFORNIA OIL COMPANY	1966	66-sbe-034
GRACE BROS. BREWING COMPANY	1966	66-sbe-035
FRANK P. AND DOROTHY HOOPER	1966	66-sbe-036
SAM T. AND ANDREA K. HAYWARD	1966	66-sbe-037
LOS ANGELES FIREMEN'S CREDIT UNION, INC.	1966	66-sbe-038
REUBEN MERLISS	1966	66-sbe-039
ROBERTS FARMS, INC.	1966	66-sbe-040
CITADEL INDUSTRIES, INC., SUCCESSOR IN INTEREST TO ALCO PRODUCTS, INCORPORATED	1966	66-sbe-041
BEVERLY BORTIN	1966	66-sbe-042
RUBY LOYAL, TRANSFEREE OF THE ESTATE OF HELEN HOPEWELL, DECEASED	1966	66-sbe-043
A. BRIGHAM AND ZELLETTA M. ROSE, AND LORE, LTD., INCORPORATED, A. BRIGHAM AND ZELLETTA M. ROSE, TRANSFEREES	1966	66-sbe-044
SUNNY HOMES, INC., ET AL.	1966	66-sbe-045
BAY AREA DRYWALL, INC.	1966	66-sbe-046
CRODDY CORPORATION	1966	66-sbe-047
ROGER AND HARRIET CUNNINGHAM	1966	66-sbe-048
H. H. AND IRENE W. GARNER	1966	66-sbe-049
CHARLES C. GENSLER AND B. E. KRAGEN, TRUSTEES FOR THE BENEFIT OF DON SCOTT GENSLER	1966	66-sbe-050
PONTICOPOULOS, INC.	1966	66-sbe-051
JOHN K. AND PATRICIA J. WITHERS	1966	66-sbe-052
WORLCOMBE CORPORATION	1966	66-sbe-053
GRACE BROS. BREWING COMPANY	1966	66-sbe-054
COALINGA OIL CORPORATION, UNION OIL COMPANY OF CALIFORNIA, ASSUMER	1966	66-sbe-055
CALIFORNIA ASSOCIATION OF HIGHWAY PATROLMAN	1966	66-sbe-056
CITADEL INDUSTRIES, INC., SUCCESSOR IN INTEREST TO ALCO PRODUCTS, INCORPORATED	1966	66-sbe-057
AGRICULTURAL EXCHANGE CORPORATION	1966	66-sbe-059
ALBINA G. CRUZ	1966	66-sbe-060
E. J. MCGAH TRUST, GUS J. SOUZA, TRUSTEE	1966	66-sbe-061
LESLIE R. AND JEAN B. GLAZE	1966	66-sbe-062
JERRY LEWIS PICTURES CORP.	1966	66-sbe-063
ST. FRANCIS INVESTMENT COMPANY	1966	66-sbe-064
JENNIE CROCKER HENDERSON	1966	66-sbe-065
BAY AREA DRYWALL, INC.	1966	66-sbe-066
ROGER AND HARRIET CUNNINGHAM	1966	66-sbe-067
EDNA ELIZABETH TROESCHER ELAM	1966	66-sbe-068
FLEXIBLE, INC.	1966	66-sbe-069
JOYCE, INC.	1966	66-sbe-070
LA SALLE HOTEL COMPANY	1966	66-sbe-071
P AND H AUCTIONEERS, INC.	1966	66-sbe-072
PERK FOODS CO. OF CALIFORNIA	1966	66-sbe-073
R.N.B. CO., TAXPAYER AND EARL D. BRODIE, ASSUMER AND/OR TRANSFEREE	1966	66-sbe-074
UNITED STATES U-DRIVE	1966	66-sbe-075
JARESA FARMS, INC., NOW HARRIS FARMS, INC.	1966	66-sbe-076
CLARENCE W. AND CORNELIA V. JONES	1966	66-sbe-077
MID-CITIES SCHOOLS CREDIT UNION	1966	66-sbe-078
PALM DEVELOPMENT CO.	1966	66-sbe-079
PINE INVESTMENT CO.	1966	66-sbe-080
WHITE MOTOR CORPORATION	1966	66-sbe-081
WM. WRIGLEY JR. COMPANY	1966	66-sbe-082
GEORGE D. AND CATHERINE C. BUCCOLA	1966	66-sbe-083
GILBERT AND MERLE GARDNER	1966	66-sbe-084
GUSTAVE L. AND SYLVIA R. GOLDSTEIN	1966	66-sbe-085
WILLIAM L. AND HELEN M. HOFFMAN	1966	66-sbe-086
GOODWIN D. AND BESSIE M. KEY	1966	66-sbe-087
ROBERT B. KOEHL	1966	66-sbe-088
JACK HARRIS, INC.	1967	66-sbe-001
TEXTRON, INC.	1967	67-sbe-002
MORTHRIFT PLAN	1967	67-sbe-003
EASTERN-COLUMBIA, INC.	1967	67-sbe-004
MCA INC. AND MCA ARTISTS, LTD.	1967	67-sbe-005
CONTINENTAL CAN COMPANY, INC.	1967	67-sbe-006
LITTON INDUSTRIES, INC.	1967	67-sbe-007
UNION OIL COMPANY OF CALIFORNIA	1967	67-sbe-008
JOHN AND ELVIRA C. COSTA, MARIANO AND ANTOINETTE COSTA, ANNA COSTA, AND DOM AND MARY COSTA	1967	67-sbe-009
TIGER, INC.	1967	67-sbe-010
THE SENG COMPANY OF CALIFORNIA	1967	67-sbe-011
PRINGLE TRACTOR CO.	1967	67-sbe-012
CARRIER CORPORATION	1967	67-sbe-013
JORDAN ASSOCIATES, INC., TAXPAYER, AND EDMUND L SCHNIEDERS, ASSUMER AND/OR TRANSFEREE	1967	67-sbe-014
LEAR SIEGLER, INC. (FORMERLY THE SIEGLER CORPORATION)	1967	67-sbe-015
MAX FACTOR & CO.	1967	67-sbe-016
UNION PACKING COMPANY	1967	67-sbe-017
THE WEATHERHEAD COMPANY	1967	67-sbe-018
WALTER J. AND SHEILA D. COYNE	1967	67-sbe-019
MIKE AND NORMA HIRSCH, RALPH AND DOROTHY HIRSCH, AND IRVING AND PEGGY BERMAN	1967	67-sbe-020
HANS KLEGER	1967	67-sbe-021
HORACE C. MATHERS, HELEN V. MATHERS, NELLIE M. KEMPLEY, AND DOROTHY M. LUSHER AND THE ESTATE OF ERNEST E. LUSHER, DECEASED	1967	67-sbe-022
CLAYTON B. AND DOROTHY M. NEILL	1967	67-sbe-023
G. P. WILLIMSON, SR., AND JOSIE M. WILLIAMSON	1967	67-sbe-024
GEORGE H. AND G. G. WILLIAMSON	1967	67-sbe-025
EVE GOLDEN WISEMAN	1967	67-sbe-026
ALVADA, INC.	1967	67-sbe-027
CONTINENTAL LODGE	1967	67-sbe-028
SIDNEY AND MARIE SCHONFELD	1967	67-sbe-029
CHARLES AND HELGA SCHONFELD	1967	67-sbe-030
WILLIAM A. SALANT AND DOROTHY SALANT	1967	67-sbe-031
REGINALD G. AND MARY LOUISE HEARN	1967	67-sbe-032
BRUCE A. AND GYLBERTA I. THOMAS	1967	67-sbe-033
JOE SEINTURIER	1967	67-sbe-034
COMBUSTION ENGINEERING, INC.	1967	67-sbe-035
HOME SAVINGS AND LOAN ASSOCIATION; HOME SAVINGS AND LOAN ASSOCIATION AS SUCCESSOR IN INTEREST TO HOLLYWOOD SAVINGS AND LOAN ASSOCIATION; and PASADENA SAVINGS AND LOAN ASSOCIATION, HOME SAVINGS AND LOAN ASSOCIATION, ASSUMER AND/OR TRANSFEREE	1967	67-sbe-036
SERVOMATION CORP., ET AL.	1967	67-sbe-037
U.S. BLOCKBOARD CORPORATION	1967	67-sbe-038
ESTATE OF JAMES A. CRAIG, DECEASED, AND VIOLA F. CRAIG	1967	67-sbe-039
MARION A. GREGG	1967	67-sbe-040
DARR AND PATRICIA JOBE	1967	67-sbe-041
J. MORRIS AND LEILA G. FORBES	1967	67-sbe-042
LEO HOROWITZ	1967	67-sbe-043
DWAIN G. AND MARY M. RICE	1967	67-sbe-044
ANCHOR HOCKING GLASS CORPORATION	1967	67-sbe-045
ANDREW L. STONE, INC.	1967	67-sbe-046
STEINER AMERICAN CORPORATION	1967	67-sbe-047
BRAND, WORTH AND ASSOCIATES, INC.	1967	67-sbe-048
CALIFORNIA CONSOLIDATED WATER CO., INC., TRANSFEREE OF EVERGREEN SERVICE COMPANY	1967	67-sbe-049
MASTER PUTTY MANUFACTURING CO., INC.	1967	67-sbe-050
ROBERT C. AND JOAN E. LOONEY	1967	67-sbe-051
DOROTHY SHINDER	1967	67-sbe-052
THE DINERS' CLUB, INC.	1967	67-sbe-053
AMERICAN SMELTING AND REFINING COMPANY	1967	67-sbe-054
WILLIAM C. AND LOIS B. HAYWARD	1967	67-sbe-055
BERNARD AND LORRAINE KIRSCH	1967	67-sbe-056
ROBERT D. BURCH	1968	68-sbe-001
RAYMOND AND JUANITA M. CARIGNANI	1968	68-sbe-002
RUTH FOSTER	1968	68-sbe-003
NATHAN H. AND JULIA M. JURAN	1968	68-sbe-004
THEODORE W. AND MARY A. MANTHEI	1968	68-sbe-005
LEMBURG ENTERPRISES, INC.	1968	68-sbe-006
BONZER, INC.	1968	68-sbe-007
JORGE AND ELENA DE QUESADA	1968	68-sbe-008
LORENZO AND GIULIA MARTINELLI, SERAFINO J. AND CARMEL MARTINELLI, AND JOHN H. AND LAURA M. ADAMS	1968	68-sbe-009
WILLIAM T. AND JOY P. ORR	1968	68-sbe-010
CHRIS-CRAFT INDUSTRIES, INC.	1968	68-sbe-011
STERLING FINANCE CORPORATION OF CALIFORNIA	1968	68-sbe-012
ALBERT R. AND BELLE BERCOVICH	1968	68-sbe-013
WILLIAM C. FAY	1968	68-sbe-014
KATHLEEN FLYER	1968	68-sbe-015
VITO J. LA TORRE AND THE ESTATE OF LOLA LA TORRE, DECEASED	1968	68-sbe-016
ROBERT AND PATRICIA NEUSCHOTZ	1968	68-sbe-017
GEORGE J. SEVCSIK	1968	68-sbe-018
HARRY AND TESSIE SOMERS	1968	68-sbe-019
WILLIAM AND PAULINE STEINBERG	1968	68-sbe-020
S & K SALES CO.	1968	68-sbe-021
UNION PACKING COMPANY	1968	68-sbe-022
C. J. AND HELEN McKEE	1968	68-sbe-023
GORDON A. AND ZELDA ROGERS	1968	68-sbe-024
SERO AMUSEMENT COMPANY	1968	68-sbe-025
ABELARDO H. G. AND EDITH E. COOPER	1968	68-sbe-026
WILLIAM H. AND DONNALIE W. McPHERSON	1968	68-sbe-027
JESSE W. AND LOUELLA M. FRAKES	1968	68-sbe-028
H & R BLOCK, INC.	1968	68-sbe-029
RAJAW REALTY COMPANY	1968	68-sbe-030
WEST VALLEY REALTY COMPANY, ET AL.	1968	68-sbe-031
LA JOLLA FEDERAL SAVINGS AND LOAN ASSOCIATION	1968	68-sbe-032
WESTERN BUTANE SERVICE, INC.	1968	68-sbe-033
WALDEMAR H. BENDIQ	1968	68-sbe-034
HASKELL M. AND CECILE C. GOODMAN	1968	68-sbe-035
J. ALBERT AND AUGUSTA F. HUTCHINSON	1968	68-sbe-036
AFFILIATED GOVERNMENT EMPLOYEES’ DISTRIBUTING COMPANY	1968	68-sbe-037
MARKET LESSORS, INC.	1968	68-sbe-038
NORMANDY INVESTMENTS LIMITED	1968	68-sbe-039
JOHN F. AND ELIZABETH L. ANDERSON	1968	68-sbe-040
ROBERT B. AND KATHERINE M. BOWMAN	1968	68-sbe-041
MERLIN L. HARTDEGEN	1968	68-sbe-042
BALDWIN AND HOWELL	1968	68-sbe-043
JAMES R. AND EZELL A. BILLET	1968	68-sbe-044
AMERICAN SAVINGS AND LOAN ASSOCIATION OF CALIFORNIA, SUCCESSOR TO HOME MUTUAL SAVINGS AND LOAN ASSOCIATION	1968	68-sbe-045
THE UNITED SAVINGS AND LOAN ASSOCIATION	1968	68-sbe-046
SECURITY FIRST NATIONAL BANK	1968	68-sbe-047
PACIFIC COAST PROPERTIES, INC.; TECHNION CONSTRUCTION COMPANY; AND LAURELWOOD CO.	1968	68-sbe-048
HOUSEHOLD FINANCE CORPORATION	1968	68-sbe-049
GEORGE E. GORDON, JR.	1968	68-sbe-050
KATHRYN H. ERICKSON	1968	68-sbe-051
FERDINAND E. AND CLAYETTA A. STRAUSS	1968	68-sbe-052
R.M. AND KATHRYN L. BLANKENBECKLER	1969	69-sbe-001
RALPH V. AND MARVELLE J. CURRIER	1969	69-sbe-002
EDWARD B. AND MARION R. FLAHERTY	1969	69-sbe-003
ROBERT W. AND RANDALIN V. TROUGHTON	1969	69-sbe-004
AMP INCORPORATED	1969	69-sbe-005
PARAMOUNT PICTURES CORPORATION	1969	69-sbe-006
HILDE H, ANDERS, FORMERLY HILDE H. LEWIN	1969	69-sbe-007
HERBERT H. AND DARLENE B. HOOPER	1969	69-sbe-008
MAURICE AND CAROL B. HYMAN	1969	69-sbe-009
J. BRYANT AND MARYANN KASEY	1969	69-sbe-010
WILLIAM F. AND SHIRLEY M. PARKER	1969	69-sbe-011
WILLIAM B. AND SALLY SPIVAK	1969	69-sbe-012
PARK-CITRON AGENCY, TAXPAYER, ARTHUR L. PARK, JR. AND HERMAN CITRON, ASSUMERS AND/OR TRANSFEREES	1969	69-sbe-013
PARK-CITRON AGENCY, TAXPAYER, ARTHUR L. PARK, JR. AND HERMAN CITRON, ASSURERS AND/OR TRANSFEREES	1969	69-sbe-014
TRUCK-A-WAY PRODUCE EXPRESS, INC.	1969	69-sbe-015
MATHEWS CHEMICAL & SUPPLY Co.	1969	69-sbe-016
GUS A. AND ROSE A. BLESSEN	1969	69-sbe-017
E. F. TIMME & SON, INC.	1969	69-sbe-018
BORIS S. STANLEY	1969	69-sbe-019
WARNER BROS. PICTURES, INC.	1969	69-sbe-020
FULLERTON SAVINGS AND LOAN ASSOCIATION	1969	69-sbe-021
KIM LIGHTING & MANUFACTURING CO., INC.	1969	69-sbe-022
FELIX AND ANNABELLE CHAPPELLET	1969	69-sbe-023
WALTER E. AND PEARL ROBERTSON AND MAX AND SADYE MALTZMAN	1969	69-sbe-024
LYTTON SAVINGS AND LOAN ASSOCIATION	1969	69-sbe-025
PREFERRED SAVINGS AND LOAN ASSOCIATION	1969	69-sbe-026
WILLIAMS FURNACE CO.	1969	69-sbe-027
LAURENCE E. BRONIWITZ	1969	69-sbe-028
MYRON E. AND ALICE Z. GIRE	1969	69-sbe-029
KENNETH A. AND AMY MUMM	1969	69-sbe-030
R. EDWIN WOOD	1969	69-sbe-031
BEVERLY HILLS FEDERAL SAVINGS AND LOAN ASSOCIATION	1969	69-sbe-032

1960 - 1963

Opinion	Year	Cite
ROSENBERG BROS. & CO., INC.	1960	60-sbe-001
TRI-STATE LIVESTOCK CREDIT CORPORATION	1960	60-sbe-002
DR. POSNER SHOE CO., INC.	1960	60-sbe-003
AMERICAN SNUFF COMPANY	1960	60-sbe-004
SMITH, KLINE & FRENCH LABORATORIES	1960	60-sbe-005
FOURCO GLASS COMPANY	1960	60-sbe-006
CHAPMAN MANOR, INC., et al.	1960	60-sbe-007
FIRST FEDERAL SAVINGS AND LOAN ASSOCIATION OF ALTADENA	1960	60-sbe-008
LOUIS AND BETZI AKERSTROM	1960	60-sbe-009
GEORGE AND LOUISE ARNERICH; HARRY AND MILDRED LUDWIG: RICHARD P. AND THELMA DE SMET	1960	60-sbe-010
FIRST FEDERAL SAVINGS AND LOAN ASSOCIATION OF ALTADENA	1960	60-sbe-011
COLUMBIA SUPPLY CO.	1960	60-sbe-012
KLEEFELD & SON CONSTRUCTION CO., INC., and DON JA RAN CONSTRUCTION CO., INC.	1960	60-sbe-013
HUMPHREYS FINANCE CO., INC.	1960	60-sbe-014
BOYS INCORPORATED OF AMERICA	1960	60-sbe-015
BROADWAY VACUUM CLEANERS STORE	1960	60-sbe-016
BROADWAY VACUUM CLEANERS STORE	1960	60-sbe-017
COLUMBIA SUPPLY CO.	1960	60-sbe-018
JAMES H. AND EULA G. ARTHUR	1960	60-sbe-019
LOUIS AND BETZI AKERSTROM	1960	60-sbe-020
T.E. CONNOLLY, INCORPORATED	1960	60-sbe-021
CONSOLIDATED COPPERSTATE LINES	1960	60-sbe-022
BLAKE AND ALICE HALE	1960	60-sbe-023
EDWIN J. AND ADA THOMPSON	1960	60-sbe-024
LOGAN R. AND DELLA M. COTTON	1960	60-sbe-025
L. N. HAGOOD AND MARY C. HAGOOD	1960	60-sbe-026
HEATING EQUIPMENT MANUFACTURING COMPANY	1960	60-sbe-027
CONSOLIDATED COPPERSTATE LINES	1960	60-sbe-028
LEONARD S. AND FRANCES M. GORDON	1960	60-sbe-029
CITIZENS SAVINGS AND LOAN ASSOCIATION	1960	60-sbe-030
BLAKE AND ALICE HALE	1960	60-sbe-031
ANGELUS BUILDING CO. NO. 202948 AND GEORGE D. RIDDLE AND DAVID SALOT, TRANSFEREES	1960	60-sbe-032
HYMAN H. AND GERTRUDE KLEIN	1960	60-sbe-033
REDDING MOULDING & LUMBER CO., LTD.	1960	60-sbe-034
BOYS INCORPORATED OF AMERICA	1960	60-sbe-035
THE O. T. JOHNSON CORPORATION, EDWARD R. FARLEY, JR., TRANSFEREE	1960	60-sbe-036
ESTHER ZOLLER	1960	60-sbe-037
THE FIRST NATIONAL BANK OF CHICAGO, TRUSTEE FOR CHARLES ERRETT CORD TRUST, ET AL.	1960	60-sbe-039
JOSEPH W. AND ELSIE M. CUMMINGS	1960	60-sbe-040
MARGUERITE LANGTRY	1960	60-sbe-041
DAVID AND SARAH SEITZ	1960	60-sbe-042
J. M. TROXLER	1960	60-sbe-043
MOUNT SHASTA MILLING COMPANY	1960	60-sbe-044
MIKE AND ROSE PAGANUCCI VICTOR AND TOMASINA PAGANUCCI FRANK L. AND MARY GIORDANO	1960	60-sbe-045
ANTHONY T. AND TERESA SCHRILLO; HARRY A. AND FLORENCE SCHRILLO; EDWARD J. AND ELIZABETH T. SCHRILLO and ROBERT E. AND ELIZABETH ALLRED	1960	60-sbe-046
CONTRACTORS INVESTMENT CO., INC.	1961	61-sbe-001
PIONEER DEVELOPMENT CO., INC.	1961	61-sbe-002
KING BROS. PRODUCTIONS, INC.	1961	61-sbe-003
EVELYN HEFNER COMBS AND LEE COMBS	1961	61-sbe-004
AMERICAN PRESIDENT LINES, LTD.	1961	61-sbe-005
SUDDEN & CHRISTENSON, INC., as Successor in Interest to Sudden & Christenson	1961	61-sbe-006
BERNARD B. AND DOROTHY HOWARD	1961	61-sbe-007
CROCKER-ANGLO NATIONAL BANK	1961	61-sbe-008
LOMITA PLAZA, INC.	1961	61-sbe-009
AGATE CONSTRUCTION CO., ET AL.	1961	61-sbe-010
SECURITY FIRST NATIONAL BANK	1961	61-sbe-011
HILD FLOOR MACHINE COMPANY, INC.	1961	61-sbe-012
COVERT, JR., AND LAURA J. ROBERTSON	1961	61-sbe-013
RAY MANZANO and WILLIAM AND ELIZABETH SACCHETTO	1961	61-sbe-014
MIKE AND ROSE PAGANUCCI; VICTOR AND TOMASINA PAGANUCCI; FRANK AND MARY GIORDANO	1961	61-sbe-015
ISADORE TEACHER	1961	61-sbe-016
JOSEPH W. AND EDNA R. VETTER	1961	61-sbe-017
SUPERWELD CORPORATION	1961	61-sbe-018
EVERETT R. AND CLEO F. SHAW	1961	61-sbe-019
OHRBACH'S, INC.	1961	61-sbe-020
ESTATE; OF SAMUEL L. LEWIS, VIRGIL L. PAYTON, ADMINISTRATOR	1961	61-sbe-021
JAMES W. COMPAS	1961	61-sbe-022
CHRIS T. AND ARVA THEOPHELOS	1961	61-sbe-023
PETER AND JOY M. PERINATI and LOUIS AND LENA PELETTA	1961	61-sbe-024
C. H. AND VIVIAN MICHEL	1961	61-sbe-025
AMY C. McWHINNEY	1961	61-sbe-026
JOSEPH A. AND FIARION FIELDS	1961	61-sbe-027
STAYNER CORPORATION	1961	61-sbe-028
ABERDEEN PLYWOOD CORPORATION	1961	61-sbe-029
EDWARD M. AND SUSAN M. MALONEY	1961	61-sbe-030
EDWARD MATZGER, TRUSTEE FOR JOAN AND JOHN MATZGER	1961	61-sbe-031
RAY MANZANO AND WILLIAM SACCHETTO AND ELIZABETH SACCHETTO	1961	61-sbe-032
SECURITY-FIRST NATIONAL BANK	1961	61-sbe-033
PRATT & WHITNEY COMPANY, INCORPORATED	1961	61-sbe-034
ADOLPH AND BERTHA KIRSCHENMANN	1961	61-sbe-035
BENEFICIAL FINANCE CO. OF ALAMEDA AND AFFILIATES	1961	61-sbe-036
PETER AND JOY M. PERINATI and LOUIS AND LENA PELETTA	1961	61-sbe-037
SELEGNA PETROLEUM CORPORATION	1961	61-sbe-038
JOSEPH AND REBECCA PESKIN	1961	61-sbe-039
3538 WILSHIRE CORP., ET AL.	1961	61-sbe-040
SERVICE AMUSEMENTS, INC.	1961	61-sbe-041
EDWARD J. AND SARAH SEEMAN STEWART W. AND ADELE METZ	1961	61-sbe-042
H. R. LICHTMAN	1961	61-sbe-043
CREDIT UNION, CALIFORNIA TEACHERS ASSOCIATION, SOUTHERN SECTION	1961	61-sbe-044
EARL F. AND HELEN W. BRUCKER	1961	61-sbe-045
ERNEST A, AND FLORENCE SORSOLI FRANK AND WILMA DiBETTA	1961	61-sbe-046
QUINTON LAIN	1961	61-sbe-047
JAMES M. SMITH	1961	61-sbe-048
AARON T. AND VIOLA P. FELKINS WILLIAM L. AND BERTHA M. FELKINS WILLIAM W. AND DIXIE C. LEERSKOV	1961	61-sbe-049
MARION S. JOHN, VICTORIA A. JOHN, LU M. JOHN, ED LEE AND KATHRYN LEE	1961	61-sbe-050
ISADORE TEACHER	1961	61-sbe-051
BENEFICIAL FINANCE CO. OF ALAMEDA AND AFFILIATES	1961	61-sbe-052
NORTH AMERICAN AVIATION, INC.	1961	61-sbe-053
NORTH AMERICAN AVIATION, INC.	1961	61-sbe-054
H. R. LICHTMAN	1961	61-sbe-055
INTERSTATE FINANCE CO.	1961	61-sbe-056
EDWARD J. AND SARAH SEEMAN STEWART W. AND ADELE METZ	1961	61-sbe-057
AARON T. AND VIOLA P. FELKINS WILLIAM L. AND BERTHA M. FELKINS WILLIAM W. AND DIXIE C. LEERSKOV	1961	61-sbe-058
ERNEST A. AND FLORENCE SORSOLI and FRANK AND WILMA DiBETTA	1961	61-sbe-059
QUINTON LAIN	1961	61-sbe-060
HUB CITY CONSTRUCTION COMPANY	1961	61-sbe-061
LELA M. SMITH, INDIVIDUALLY AND AS EXECUTRIX OF THE ESTATE OF RAY N. SMITH, DECEASED	1961	61-sbe-062
ELMER J. AND SYBELL E. FAUL	1961	61-sbe-063
GRADY AND INEZ FARRINGTON LOUIS VAN ORDER	1961	61-sbe-064
C. I. SCHERMER	1961	61-sbe-065
EDSIDE BLDG. CO., ET AL.	1961	61-sbe-066
EBSTER BLDG. CO.	1961	61-sbe-067
CARLO MARCHETTI, SR., AND LOLA MARCHETTI CARLO MARCHETTI, JR., AND LAUREL MARCHETTI	1961	61-sbe-068
WILLIAM A. AND ZELLA DAVIDSON	1961	61-sbe-069
NATIONAL ENVELOPE CORPORATION	1961	61-sbe-070
HOWARD N. AND THELMA GILMORE	1961	61-sbe-071
ASA V. WILDER	1961	61-sbe-072
HORACE H. AND MILDRED E. HUBBARD	1961	61-sbe-073
JEANNETTE D. SILVERTHORNE	1961	61-sbe-074
HARRY A. AND AUDREY CHENEY	1961	61-sbe-075
W. E. HALL COMPANY	1961	61-sbe-076
CALIFORNIA STATE EMPLOYEES CREDIT UNION NO. 1	1961	61-sbe-077
SACRAMENTO BEE CREDIT UNION	1961	61-sbe-078
TAI YUEN CO., CHONG KEE JAN CO. and CHONG SING CO.	1961	61-sbe-079
THE LANE COMPANY, INC.	1961	61-sbe-080
JOHN DEERE PLOW COMPANY OF MOLINE	1961	61-sbe-081
EDSIDE BLDG. CO., ET AL.	1961	61-sbe-082
LAWRENCE AND JUNE MARTINI	1961	61-sbe-083
JOHN H. AND HELEN MONCOVICH	1961	61-sbe-084
GERALD AND HELEN BARRON	1961	61-sbe-085
SALVATORE J. AND FRANCES CAMPAGNA, DWIGHT F. AND NELL M. TOWNE, ALFRED G. AND JULIA E. EDELMANN, DICK JAY AND BEULAH E. HARRISON and MATHEW g. AND SOPHIE JANES	1961	61-sbe-086
FRED G. AND FRANCES CORSETTI DOMENIC AND RAE GIANNINI	1961	61-sbe-087
A. D. AND HARRIET WICKSTROM	1961	61-sbe-088
CLYDE H. AND CLARA DENLINGER, HENRY F. AND ARMYSTA FOUST, CALVIN E. AND MARGUERITE J. CALLAHAN ESTATE OF H. T. FOUST, SR. EMIL W. AND JANET W. FOUST RHAE E. FOUST JULIA E. FOUST	1961	61-sbe-089
JOSEPH AND REBECCA PESKIN	1962	62-sbe-001
THE SHEA COMPANY	1962	62-sbe-002
HARRY AND BEVERLY KLASSMAN	1962	62-sbe-003
EDITH C. PANUZZI AND CATHERINE E. CONGER INDIVIDUALLY AND AS EXECUTRIX OF THE ESTATE OF JOHN 0. CONGER	1962	62-sbe-004
FRED G. AND FRANCES CORSETTI DOMENIC AND RAE GIANNINI	1962	62-sbe-005
LAWRENCE AND JUNE MARTINI	1962	62-sbe-006
GERALD AND HELEN BARRON	1962	62-sbe-007
CLYDE H. AND CLARA DENLINGER HENRY F. AND ARMYSTA FOUST CALVIN E. AND MARGUERITE J. CALLAHAN ESTATE OF H. T. FOUST, SR. EMIL W. AND JANET W. FOUST RHAE E. FOUST JULIA E. FOUST	1962	62-sbe-008
SALVATORE J. AND FRANCES CAMPAGNA, DWIGHT F. AND NELL M. TOWNE ALFRED G. AND JULIA E. EDELMANN DICK JAY AND BEULAH E. HARRISON	1962	62-sbe-009
THE LANE COMPANY, INC.	1962	62-sbe-010
C. I. SCHERMER	1962	62-sbe-011
J. H. HOEPPEL	1962	62-sbe-012
BILTMORE HOMES, INC.	1962	62-sbe-013
SAFEWAY STORES, INCORPORATED	1962	62-sbe-014
A. D. AND HARRIET WICKSTROM	1962	62-sbe-015
CARL P. AND ROWENA REINERT, and GERALD A. AND RUTH L. PEART	1962	62-sbe-016
EMIL BAUMGARTEN	1962	62-sbe-017
PLANNED MUSIC, INC.	1962	62-sbe-018
MARGARET P. WOERNER AND ESTATE OF MAX C. WOERNER, DECEASED	1962	62-sbe-019
LEO AND ERMA GIANNONE	1962	62-sbe-020
EMIL BAUMGARTEN	1962	62-sbe-021
LEONE AND ANITA CRESCENZI	1962	62-sbe-022
JAMES M. DENNY	1962	62-sbe-023
WILLIAM S. AND BETTY V. JACK	1962	62-sbe-024
HAMMOND ORGAN COMPANY	1962	62-sbe-025
E. V. LANE CORPORATION	1962	62-sbe-026
MONTGOMERY RANCH AND BLALOCK-EDDY RANCH	1962	62-sbe-027
SOUTH COAST COMPANY	1962	62-sbe-028
JOSEPH O. STITES	1962	62-sbe-029
UNITED STATES PLYWOOD CORPORATION	1962	62-sbe-030
W. E. HALL COMPANY	1962	62-sbe-031
CARL P. AND ROWENA REINERT, and GERALD A. AND RUTH L. PEART	1962	62-sbe-032
AVON PRODUCTS, INC.	1962	62-sbe-033
BRUCE A. AND GYLBERTA I. THOMAS	1962	62-sbe-034
WILLIAM S. AND BETTY V. JACK	1962	62-sbe-035
HAMMOND ORGAN COMPANY	1962	62-sbe-036
TWENTIETH CENTURY-FOX FILM CORPORATION	1962	62-sbe-037
TREVOR WHAYNE AND FLORENCE EISENMAN	1962	62-sbe-038
THE CHAMPION COMPANY	1962	62-sbe-039
E. V. LANE CORPORATION	1962	62-sbe-040
GEORGE F. AND MAGDALENA HERRMAN	1962	62-sbe-041
GEORGE WHITTELL, JR., AND ELIA WHITTELL	1962	62-sbe-042
JAMES C. AND SUZANNE SHERMAN	1962	62-sbe-043
MABELLE M. DANT	1962	62-sbe-044
NEW YORK FOOTBALL GIANTS, INC., ET AL.	1962	62-sbe-045
3538 WILSHIRE CORP., et al.	1962	62-sbe-046
B. & C. MOTORS, INC. (George and Despina Peterson, Assumers)	1962	62-sbe-047
MONTGOMERY RANCH AND BLALOCK-EDDY RANCH	1962	62-sbe-048
CERTIFIED GROCERS OF CALIFORNIA, LTD.	1962	62-sbe-049
CALIFORNIA LETTUCE GROWERS, INC.	1962	62-sbe-050
H. C. SMITH OIL TOOL CO.	1962	62-sbe-051
JAMESTOWN ENTERPRISES	1962	62-sbe-052
GERTRUDE H. WOOD	1962	62-sbe-053
STUART ARONOFF, et al.	1962	62-sbe-054
ADVANCE AUTOMATIC SALES CO., INC., and MELVIN R. AND REVA L. BOND	1962	62-sbe-055
WILLIAM H. GALLITERO	1962	62-sbe-056
JOHN M. AND MARIAN B. JOHNSTON	1962	62-sbe-057
JOSEPH AND NINA STERN	1962	62-sbe-058
GEORGEANN M. BROWN	1962	62-sbe-059
JACK KELLY AND MARY (BUCKLEY) KELLY	1962	62-sbe-060
A. K. THANOS CO.	1962	62-sbe-061
ANDREW K. AND MARY A. THANOS	1962	62-sbe-062
R. CARLISLE BRIGGS, JR., and MITZI S. BRIGGS	1962	62-sbe-063
ADVANCE AUTOMATIC SALES CO. INC., and MELVIN R. AND REVA L. BOND	1962	62-sbe-064
T. H. RICHARDS, et al,	1962	62-sbe-065
ASHER AND MATILDA PIZANTE	1962	62-sbe-066
WILLIAM L. SCHAFER, BARBARA SCHAFER, JACK GERETY, MIRIAM GERETY and PAULINE McDERMOTT GERETY	1962	62-sbe-067
FRED W. HUTCHINSON	1962	62-sbe-068
MICHAEL AND NELLY GOMEZ	1962	62-sbe-069
JESSIE M. GIRDNER	1962	62-sbe-070
SAN JOSE NOVELTY CO.	1962	62-sbe-071
ALLEN C. AND MILDRED ANDERSON	1962	62-sbe-072
WILLIAM J. AND GRACE M. SCHNACKEL	1962	62-sbe-073
THOMAS F. AND MARION SHUEY PETE AND FRANCES PELLEGRINO	1962	62-sbe-074
EDWARD J. AND AUDREY H. COOPER	1962	62-sbe-075
RAYMOND J. AND CRYSTAL I. ANDERSON	1962	62-sbe-076
WILLIAM H. AND ELEANOR BLACK	1962	62-sbe-077
ALFRED AND ESTELLE COHEN	1962	62-sbe-078
FRED AND MARION ALLEN	1962	62-sbe-079
CERTIFIED GROCERS OF CALIFORNIA, LTD.	1962	62-sbe-080
WILLIAM H. GALLITERO	1962	62-sbe-081
EARLE F. BRUCKER, JR.	1962	62-sbe-082
CONSOLIDATED COPPERSTATE LINES	1962	62-sbe-083
RAYMOND C. AND MARJORIE ELLIS	1962	62-sbe-084
ALFRED J. AND MARGARET J. ERSTED	1962	62-sbe-085
C. W. SMITH ENTERPRISES, INC.	1962	62-sbe-086
FRANK CORSETTI, LOREN AND AGNES CROWELL, AND THOMAS AND DOLLY F. MALLOY	1962	62-sbe-087
F. L. AND V. T. ARROYO	1962	62-sbe-088
LORAN AND DAISY FREEMAN	1962	62-sbe-089
PETER N. AND ADELE SHUPP	1962	62-sbe-090
JULES L. AND EDNA L. KRENTZ	1962	62-sbe-091
JOHN F. AND BERTHELLE L. PATRICK	1962	62-sbe-092
ELDRED E. AND SHIRLEY J. SHIPLEY and PAUL T. AND EVELYN SPEER	1962	62-sbe-093
KIMBERLY-CLARK CORPORATION	1962	62-sbe-094
ROE C. AND RHODA M. HAWKINS	1963	63-sbe-001
SPORTS PUBLICATIONS, LTD.	1963	63-sbe-002
CALIFORNIA CONTRACT COMPANY	1963	63-sbe-003
WILLIAMSON ASSOCIATES	1963	63-sbe-004
FRED W. HUTCHINSON	1963	63-sbe-005
TWENTIETH CENTURY-FOX FILM CORPORATION	1963	63-sbe-006
STOCKHOLDERS LIQUIDATING CORPORATION	1963	63-sbe-007
STOCKHOLDERS LIQUIDATING CORPORATION	1963	63-sbe-008
THE MARBLE COMPANY	1963	63-sbe-009
DIAMOND GARDNER CORPORATION, INDIVIDUALLY and AS SUCCESSOR IN INTEREST TO GENERAL PACKAGE CORPORATION	1963	63-sbe-010
DURO FITTINGS COMPANY and DURO SALES CO.	1963	63-sbe-011
WORTHINGTON CORPORATION, SUCCESSOR TO THE ANNIN CORPORATION	1963	63-sbe-012
V.C.A. CORPORATION	1963	63-sbe-013
W. K. AND KATHRYN MORGAN	1963	63-sbe-014
RAYMOND J. AND CRYSTAL I. ANDERSON	1963	63-sbe-015
SAN JOSE NOVELTY CO.	1963	63-sbe-016
WILLIAM L. SCHAFER, BARBARA SCHAFER, JACK GERETY, MIRIAM GERETY AND PAULINE McDERMOTT GERETY	1963	63-sbe-017
MICHAEL AND NELLY GOMEZ	1963	63-sbe-018
WILLIAM H. AND ELEANOR BLACK	1963	63-sbe-019
FRED AND MARION ALLEN	1963	63-sbe-020
LORAN AND DAISY FREEMAN	1963	63-sbe-021
WILLIAM J. AND GRACE M. SCHNACKEL	1963	63-sbe-022
ASHER AND MATILDA PIZANTE	1963	63-sbe-023
EDWARD J. AND AUDREY H. COOPER	1963	63-sbe-024
JESSIE M. GIRDNER	1963	63-sbe-025
ELDRED E. AND SHIRLEY J. SHIPLEY and PAUL T. AND EVELYN SPEER	1963	63-sbe-026
ST. FRANCIS HOTEL CORPORATION	1963	63-sbe-027
ALLEN C. AND MILDRED ANDERSON	1963	63-sbe-028
LEE PARKHURST, ESTATE OF CARL G. DICKSON, DECEASED, AND IRENE DICKSON	1963	63-sbe-029
UNITED GROCERS, LTD.	1963	63-sbe-030
ARTHUR AND KATE C. HEIMANN	1963	63-sbe-031
HERBERT F. PRITZLAFF	1963	63-sbe-032
JOE AND DOROTHY TESSLER	1963	63-sbe-033
MONTGOMERY WARD & CO., INCORPORATED	1963	63-sbe-034
ARTHUR B. AND HELEN V. COLNON	1963	63-sbe-035
DELTA CESSPOOL AND SEPTIC TANK SERVICE, INC.	1963	63-sbe-036
KARSEAL CORPORATION	1963	63-sbe-037
J. W. RADIL	1963	63-sbe-038
WILLIAM H. REMINGTON, JR., AND RUTH REMINGTON, T. F. AND PHYLLIS T. TOWER, WAYNE R. AND BLANCHE O. HARDIN, and HUB AMUSEMENT COMPANY, INC.	1963	63-sbe-039
ERNEST E. AND BILLIE H. SOUSA	1963	63-sbe-040
LEO J. SHANAHAN & SONS, INC.	1963	63-sbe-041
JESS D. AND MARGUERITE M. TUSH	1963	63-sbe-042
CALIFORNIA CONTRACT COMPANY	1963	63-sbe-043
FRANK CORSETTI, LOREN AND AGNES CROWELL, and THOMAS AND DOLLY F. MALLOY	1963	63-sbe-044
JOHN F. AND BERTHELLE L. PATRICK	1963	63-sbe-045
CARL M. HALVORSON, INC.	1963	63-sbe-046
WILLIAM H. REMINGTON, JR., AND RUTH REMINGTON, T. F. AND PHYLLIS T. TOWER, WAYNE R. AND BLANCHE O. HARDIN, and HUB AMUSEMENT COMPANY, INC.	1963	63-sbe-047
JULES L. AND EDNA L. KRENTZ	1963	63-sbe-048
JAMES M. AND MABEL H. HOLMES	1963	63-sbe-049
EVERETT E. AND MARIANNE GRAY and MARCELLUS AND EILEEN B. STEARNS	1963	63-sbe-050
CLARENCE E. AND MARGUERITE STANDISH, ROBERT M. McCOY AND BERNICE THOMAS, INDIVIDUALLY AND AS ADMINISTRATRIX OF THE ESTATE OF HENRY THOMAS, DECEASED	1963	63-sbe-051
RUSSELL H. AND TANYA E. RACINE	1963	63-sbe-052
BARLAND DEVELOPMENT CORPORATION	1963	63-sbe-053
AMERICAN PAVING COMPANY	1963	63-sbe-054
ALFRED M. LEWIS, INC.	1963	63-sbe-055
PERCIVAL M. AND KATHARINE SCALES	1963	63-sbe-056
CASSIANO G. AND JANE SILLA	1963	63-sbe-057
GEORGE AND DORIS PEREA	1963	63-sbe-058
SAM AND CONCETTA MIANO	1963	63-sbe-059
PETER AND EDYTHE McCARTY and PAUL AND ELYSE McCARTY	1963	63-sbe-060
MYRON (MIKE) AND NORALEE JACOBSON and GEORGE AND GENEVIEVE STUDINGER	1963	63-sbe-061
ROBERT M. AND JEANNE CHACON and RICHARD AND VERLA LUEBBERT	1963	63-sbe-062
JOE AND DOROTHY TESSIER	1963	63-sbe-063
W. K. AND KATHRYN MORGAN	1963	63-sbe-064
LEE PARKHURST, ESTATE OF CARL G. DICKSON, DECEASED, AND IRENE DICKSON	1963	63-sbe-065
T. E. MOHLER, JR.	1963	63-sbe-066
YORK R. AND BEATRICE H. WESTGATE	1963	63-sbe-067
STANLEY H. AND SYLVIA D. DETTNER and JOHN F. WEAVER, JR., AND LEOLA WEAVER	1963	63-sbe-068
WILLIAM D. AND JUNE H. COLLINS	1963	63-sbe-069
GEORGE EGGEN	1963	63-sbe-070
CERTAIN-TEED PRODUCTS CORPORATION	1963	63-sbe-071
WOODWARD, BALDWIN & CO., INC.	1963	63-sbe-072
KARSEAL CORPORATION	1963	63-sbe-073
CARL M. HALVORSON, INC.	1963	63-sbe-074
THOMAS AND LAURA WORKMAN	1963	63-sbe-075
ALEXANDER F. AND JOSEPHINE ZABOSKI	1963	63-sbe-076
HAROLD N. AND ZOE COOK and HARRY H. AND VEVA RUSSO	1963	63-sbe-077
THE LAKE COMPANY, INC.	1963	63-sbe-078
McCALL CORPORATION	1963	63-sbe-079
DANIEL GALLAGHER TEAMING, MERCANTILE AND REALTY CO.	1963	63-sbe-080
ROBERT M. McCOY	1963	63-sbe-081
MARCELIUS AND EILEEN B. STEARNS	1963	63-sbe-082
CARL AND EVA FLESCHLER	1963	63-sbe-083
W. L. AND ANN APPLEFORD	1963	63-sbe-084
CASSIANO G. AND JANE SILLA	1963	63-sbe-085
MYRON (MIKE,) AND NORALEE JACOBSON and GEORGE AND GENEVIEVE STUDINGER	1963	63-sbe-086
GEORGE AND DORIS PEREA	1963	63-sbe-087
SAM AND CONCETTA MIANO	1963	63-sbe-088
WILLIAM S. AND HELEN L. MEYER	1963	63-sbe-089
BARNIE L. AND JANE SEABOURN and ROY E. SMITH	1963	63-sbe-090
FRED L. AND BLANCHE M. WATERS	1963	63-sbe-091
James S. AND MARIAN FORKNER; ROBERT L. AND PAMELA D. FORKNER; and ALBERT AND MARY F. REYNOLDS	1963	63-sbe-092
ST. FRANCIS HOTEL CORPORATION	1963	63-sbe-093
L'AIGLON APPAREL, INC.	1963	63-sbe-094
CLEO V. MOTT	1963	63-sbe-095
BEN AND EMMA J. GORDON	1963	63-sbe-096
JAMES R. AND ROSANA GIBSON and EDWARD J. AND JIMMIE LEE KRAUSNICK	1963	63-sbe-097
JOHN W. AND BLANCHE NICHOLS	1963	63-sbe-098
FRANK MARTY, JR., DOROTHY B. MARTY AND HEDY MARTY	1963	63-sbe-099
LeROY AND MARGARET PARKS	1963	63-sbe-100
SAMUEL GREENBERG, TRUSTEE	1963	63-sbe-101
CELERON REALTY CORPORATION	1963	63-sbe-102
DIAMOND GARDNER CORPORATION, INDIVIDUALLY and US SUCCESSOR IN INTEREST TO GENERAL PACKAGE CORPORATION	1963	63-sbe-103
HAROLD N. AND ZOE COOK and HARRY H. AND VEVA RUSSO	1963	63-sbe-104
BARNIE L. AND JANE SEABOURN and ROY E. SMITH	1963	63-sbe-105
FRED L. AND BLANCHE M. WATERS	1963	63-sbe-106
CARL AND EVA FLESCHLER	1963	63-sbe-107
MEYENBERG-OLD FASHION PRODUCTS COMPANY	1963	63-sbe-108
A. H. ISENBERG	1963	63-sbe-109
HELEN C. DUNHAM and ESTATE OF SAM B. DUNHAM DECEASED, WILLIAM M. DUNHAM AND BERRY C. DUNHAM, SURVING JOINT EXECUTORS	1963	63-sbe-110
JOHN H. AND OLIVIA A. POOLE	1963	63-sbe-111
ROSE SPAIN	1963	63-sbe-112
ERNEST ZENO	1963	63-sbe-113
BENJAMIN B. BEN AMY	1963	63-sbe-114
ROBERT V. AND PAULINE PATTON	1963	63-sbe-115
WESTERN COMPRESS COMPANY	1963	63-sbe-116
L'AIGLON APPAREL, INC.	1963	63-sbe-117
ARDY T. THOMPSON AND HELEN THOMPSON and HARRY G. AND AGNES THOMPSON	1963	63-sbe-118
ROY C. AND THELMA A. JONES	1963	63-sbe-119
ALBERT A. G. AND ERMA CAMICIA	1963	63-sbe-120
RAYMOND H. AND MAYME MOSES, J. O. AND OPAL L. BANKS, and MORIAL AND EVA THORNBURG	1963	63-sbe-121
CAMDEN HATHWAY	1963	63-sbe-122
TITLE INSURANCE AND TRUST CO., TRUSTEE	1963	63-sbe-123
DON BAXTER, INC.	1963	63-sbe-124
SAMUEL GREENBERG, TRUSTEE	1963	63-sbe-125
W. J. SASSER	1963	63-sbe-126
JOHN V. DURAND	1963	63-sbe-127
HAROLD E. ADD ANGELA L. CASEY	1963	63-sbe-128
DOUGLAS A. AND ROSEMARIE MACMILLAN	1963	63-sbe-129
JAMES R. AND ROSARA GIBSON and EDWARD J. AND JIMMIE LEE KRAUSNICK	1963	63-sbe-130
JOHN W. AND BLANCHE NICHOLS	1963	63-sbe-131
LeROY AND MARGARET PARKS	1963	63-sbe-132
FRANK MARTY, JR., DOROTHY B. MARTY AND HEDY MARTY	1963	63-sbe-133
PEARSON CANDY COMPANY, INC.	1963	63-sbe-134
SAM AND SONIA TESSLER	1963	63-sbe-135
JOHN AND ELIZA GALLOIS	1963	63-sbe-136
ROBERT M. AND JEAN W. BROWN	1963	63-sbe-137
HENRIETTA SWIMMER, EXECUTRIX OF THE ESTATE OF JACOB C. SWIMMER, AND HENRIETTA SWIMMER, INDIVIDUALLY	1963	63-sbe-138
ROBERT V. AND PAULINE PATTON	1963	63-sbe-139
TITLE INSURANCE AND TRUST CO., TRUSTEE	1963	63-sbe-140
MEYENBERG-OLD FASHION PRODUCTS COMPANY	1963	63-sbe-141
CARLE C. WALKER, EXECUTOR OF THE WILL OF ARABELLA WARNER BELL, DECEASED	1963	63-sbe-142
HAROLD L. AND MIRIAM JANE NAYLOR	1963	63-sbe-143
FRANK AND LAURA J. RANDALL	1963	63-sbe-144
AARON F. VANCE	1963	63-sbe-145
CLARENCE T. AND THERESA WILLIAMS	1963	63-sbe-146
WALTER L. AND EMILY SCHOTT	1963	63-sbe-147
ACME ACCEPTANCE CORPORATION	1963	63-sbe-148

1950 - 1959

Opinion	Year	Cite
DR. F. W. L. TYDEMAN	1950	50-sbe-001
G. D. ROBERTSON CO., INC.	1950	50-sbe-002
RICHFIELD OIL CORPORATION	1950	50-sbe-003
SAMUEL J. BRISKIN	1950	50-sbe-004
SARA BRISKIN	1950	50-sbe-005
EDWARD M. ORNITZ & CO., INC.	1950	50-sbe-006
EDISON CALIFORNIA STORES, INC.	1950	50-sbe-007
C. M. COTTON	1950	50-sbe-008
SUSIE LYON	1950	50-sbe-009
UNITED AIRCRAFT PRODUCTS, INC.	1950	50-sbe-010
ROBERT E. CAMPBELL, EXECUTOR OF THE LAST WILL AND TESTAMENT OF REGINALD E. CAMPBELL, DECEASED	1950	50-sbe-011
ROBERT E. CAMPBELL, EXECUTOR OF THE LAST WILL AND TESTAMENT OF REGINALD E. CAMPBELL, DECEASED	1950	50-sbe-012
EDWARD F. ZAP	1950	50-sbe-013
ESTELLE ZAP	1950	50-sbe-014
JOHN C. MARTIN	1950	50-sbe-015
IDA ARVIDA ROGERS, SUCCESSOR IN INTEREST OF LESLIE F. ROGERS COMPANY	1950	50-sbe-016
CONSOLIDATED VULTEE AIRCRAFT CORPORATION (Successor to Vultee Aircraft, Inc.)	1950	50-sbe-017
JOSEPH ii, ROGERS	1950	50-sbe-018
WATSONVILLE FROZEN FOOD LOCKERS, INC.	1950	50-sbe-019
C. E. TOBERMA COMPANY	1951	51-sbe-001
ELIZABETH BROWN McCOMBIE	1951	51-sbe-002
JOEL E. MOSS	1951	51-sbe-003
MADELEINE C. MANCHESTER (formerly Madeleine C. Moss)	1951	51-sbe-004
EDGAR MONTILLION WOOLEY	1951	51-sbe-005
BENJAMIN DAVIDSON	1952	52-sbe-001
PEARL R. BLATTENBERGER	1952	52-sbe-002
DAN MOROTTI	1952	52-sbe-003
THE YOUNGSTOWN STEEL PRODUCTS COMPANY OF CALIFORNIA	1952	52-sbe-004
HARRISON PONTIAC COMPANY	1952	52-sbe-005
INLAND DEVELOPMENT CORPORATION	1952	52-sbe-006
MARION F. TOMS	1952	52-sbe-007
JENNIE CROCKER HENDERSON	1952	52-sbe-008
THE WILLIAM R. ROWLAND ESTATE	1952	52-sbe-009
WEST MISSOURI POWER COMPANY	1952	52-sbe-010
GRANITE CONSTRUCTION COMPANY, INC.	1952	52-sbe-011
ASSETS RECONSTRUCTION CORPORATION, LTD.	1952	52-sbe-012
THOMAS A. BECKETT INVESTMENT CO.	1952	52-sbe-013
AMERICAN WRITING PAPER CORPORATION	1952	52-sbe-014
DORIS WARNER VIDOR	1952	52-sbe-015
R. H. OSBRINK	1952	52-sbe-016
S. F. PELLAS	1952	52-sbe-017
JOHN L. TODD	1952	52-sbe-018
AMELIA L. MacCONAUGHEY	1952	52-sbe-019
ZINA VAN DYKE	1952	52-sbe-020
NORTH AMERICAN AVIATION, INC.	1952	52-sbe-021
EVERETT S. SHIPP	1952	52-sbe-022
GEORGE KOCH and ADA KOCH	1952	52-sbe-023
ESSKAY PICTURES CORPORATION	1952	52-sbe-024
AMERICAN PRESIDENT LINES, LTD.	1952	52-sbe-025
SAM KATZMAN PRODUCTIONS, INC.	1952	52-sbe-026
PAN-CHEMICAL COMPANY	1952	52-sbe-027
CALMAR STEAMSHIP CORPORATION	1952	52-sbe-028
GERALD KING	1952	52-sbe-029
The Florsheim Shoe Store Company of Hollywood, California The Florsheim Shoe Store Company of Long Beach, California The Florsheim Shoe Store Company (Los Angeles, California) The Florsheim Shoe Store Company of Oakland, California, Ltd. The Florsheim Shoe Store Company of Sacramento, California, Ltd. The Florsheim Shoe Store Company of San Bernardino, California, Ltd. The Florsheim Shoe Store Company of San Francisco, California, Ltd.	1952	52-sbe-030
DOUGLAS AIRCRAFT COMPANY, INC.	1952	52-sbe-031
AMERICAN AIRLINES, INC.	1952	52-sbe-032
ANDERSEN-CARLSON MANUFACTURING COMPANY	1953	53-sbe-001
FARMERS UNDERWRITERS ASSOCIATION	1953	53-sbe-002
MARGARET C. BLACKMER (Formerly Margaret E. Couture)	1953	53-sbe-003
CORNELIA & HANS L. KNUDSEN	1953	53-sbe-004
GEORGICA GUETTLER	1953	53-sbe-005
EDWARD MELTZER and FRIEDA LIFFMAN MELTZER	1953	53-sbe-006
ADDRESS UNKNOWN, INC.	1953	53-sbe-007
KUNG WO COMPANY, INC.	1953	53-sbe-008
SACRAMENTO VALLEY TRACTOR CO.	1953	53-sbe-009
ELZIE L. and JENNIE L. CULP	1953	53-sbe-010
YEAKEL BROTHERS CORPORATION	1953	53-sbe-011
EL DORADO OIL WORKS	1953	53-sbe-012
ANEESA MALOUF	1953	53-sbe-013
JOSEPH T. MALOUF	1953	53-sbe-014
FRANK MIRATTI, INC.	1953	53-sbe-015
THE WALKER T. DICKERSON COMPANY	1953	53-sbe-016
THE TIMES-MIRROR COMPANY	1953	53-sbe-017
CALTEX SPORTSWEAR CO. OF CALIFORNIA, INC.	1954	54-sbe-001
CHARLES R. PENINGTON	1954	54-sbe-002
UNION BANK & TRUST CO., EXECUTOR OF THE WILL OF WILLIAM KLATSCHER, DECEASED	1954	54-sbe-003
Mary G. Steiner	1954	54-sbe-004
BRIGHT VIEW REALTY CORPORATION	1954	54-sbe-005
F. A. STEARNS, INC.	1954	54-sbe-006
OLAV VALDERHAUG	1954	54-sbe-007
LUCILLE F. BETTS	1954	54-sbe-008
TIRZAH M. G. ROOSEVELT	1954	54-sbe-009
AMERICAN HOME SUPPLY, INC.	1954	54-sbe-010
ANDREWS MOTOR CAR COMPANY	1954	54-sbe-011
ROCCO M. MATTEUCCI and JOSEPHINE M. MATTEUCCI	1954	54-sbe-012
INTERNATIONAL BUSINESS MACHINES CORPORATION	1954	54-sbe-013
NOUMI FISCHER and AUDREY FISCHER	1954	54-sbe-014
PRODUCERS COMPANY, LTD.	1954	54-sbe-015
CORO, INC.	1955	55-sbe-001
SUGAR CREEK PINE COMPANY	1955	55-sbe-002
MAURICE AMADO and ROSE AMADO	1955	55-sbe-003
HALLIBURTON OIL WELL CEMENTING COMPANY	1955	55-sbe-004
R. H. SCANLON AND MARY M. SCANLON	1955	55-sbe-005
ROBERT C. THOMAS and MARIAN THOMAS	1955	55-sbe-006
HERMAN E. HETZEL	1955	55-sbe-007
MARGARET R. VAN CLEAVE and JULES V. VAN CLEAVE	1955	55-sbe-008
JOHN and CATHARINE BURNHAM	1955	55-sbe-009
HUNTINGTON PARK FIRST SAVINGS AND LOAN ASSOCIATION	1955	55-sbe-010
ESTATE OF HARRIET ALLEN HEATH, DECEASED, LEWIS F. MARQUIS AND JOHN R. HEATH, CO-EXECUTORS	1955	55-sbe-011
ADA E. WRIGLEY	1955	55-sbe-012
S. H. KRESS & CO.	1955	55-sbe-013
GENERAL DYNAMICS CORPORATION	1956	56-sbe-001
SUPERIOR MOTOR SALES, INC.	1956	56-sbe-002
DOHRMANN COMMERCIAL COMPANY	1956	56-sbe-003
FRANCESCA L. KAHN	1956	56-sbe-004
ESTATE OF WORTH G. MURDOCK	1956	56-sbe-005
GIBSON WINE CO.	1956	56-sbe-006
HEIL EQUIPMENT CO. OF NORTHERN CALIFORNIA	1956	56-sbe-007
RAY R. AND DOROTHY D. ANDERSON	1956	56-sbe-008
MR. AND MRS. GEORGE S. HUMPHREY	1956	56-sbe-009
FERN A. YARBROUGH and ZOLA R. YARBROUGH	1956	56-sbe-010
IDA A. ROGERS	1956	56-sbe-011
IRMA LIVINGSTON	1956	56-sbe-012
WEST MAYFAIR COMPANY	1956	56-sbe-013
JACMAR ORCHARDS, INC.	1956	56-sbe-014
COLIMA HOMES, INC.	1956	56-sbe-015
AMERICAN A-ONE INVESTMENT COMPANY	1956	56-sbe-016
NATIONAL CYLINDER GAS COMPANY (Successor to The Girdler Corporation)	1957	57-sbe-001
WESSON OIL AND SNOWDRIFT SALES CO.	1957	57-sbe-002
SUPERIOR MOTOR SALES, INC.	1957	57-sbe-003
CYNTHIA BIAS	1957	57-sbe-004
MAX AND LILY PETERMAN	1957	57-sbe-005
MILDRED A. DUNWOODY	1957	57-sbe-006
W. J. BUSH & CO,, INC. and W. J. BUSH CITRUS PRODUCTS CO., INC.	1957	57-sbe-007
MARY ANN LYDON AND MARY ANN LYDON ON BEHALF OF WILLIAM H. LYDON, DECEASED	1957	57-sbe-008
R. GLEN WOODS and IRENE	1957	57-sbe-009
ASSOCIATED DEVELOPMENT CORPORATION	1957	57-sbe-010
L. N. JESSON AND L. N. JESSON, AS EXECUTOR OF THE WILL OF MRS. L. N. JESSON	1957	57-sbe-011
FRANCES B. WILLSON	1957	57-sbe-012
SCREEN PLAYS II CORPORATION	1957	57-sbe-013
PEOPLE'S FEDERAL SAVINGS & LOAN ASSOCIATION	1957	57-sbe-014
ELLA E. HARROLD	1957	57-sbe-015
ADA E. WRIGLEY	1957	57-sbe-016
ARTHUR L. and MARY W. SPRING	1957	57-sbe-017
UNION CARBIDE AND CARBON CORPORATION and UNION CARBIDE AND CARBON CORPORATION AS SUCCESSOR IN INTEREST TO: BAKELITE CORPORATION CARBIDE AND CARBON CHEMICALS CORPORATION ELECTRO METALLURGICAL SALES CORPORATION HAYNES STELLITE COMPANY THE LINDE AIR PRODUCTS COMPANY NATIONAL CARBON COMPANY, INC. THE PREST-O-LITE COMPANY, INC. OXWELD ACETYLENE COMPANY THE OXWELD RAILROAD SERVICE COMPANY UNITED STATES VANADIUM CORPORATION	1957	57-sbe-018
SILVER GATE BUILDING AND LOAN ASSOCIATION	1957	57-sbe-019
J. W. SEFTON, JR.	1957	57-sbe-020
W. C. SMITH, INC.	1957	57-sbe-021
PAUL D. AND MILDRED W. NEWBY	1957	57-sbe-022
GARRETT FREIGHTLINES, INC.	1957	57-sbe-023
LLOYD T. JONES	1957	57-sbe-024
of N.A. JEPPSSON	1957	57-sbe-025
JOSEPH MAGNIN CO., INC.	1957	57-sbe-026
LIVINGSTON BROS., INC.	1957	57-sbe-027
CRISLER CORPORATION	1957	57-sbe-028
M. B. SHEFTALL	1957	57-sbe-029
AMES HARRIS NEVILLE CO.	1957	57-sbe-030
RKO RADIO PICTURES, INC.	1957	57-sbe-031
GEORGE S. ALLEN	1957	57-sbe-032
WOODLAND PRODUCTION CREDIT ASSOCIATION	1958	58-sbe-001
J. F. BARRETT, ELISE C. BARRETT, H. H. HILP and ADELAIDE W. HILP	1958	58-sbe-002
RICHFIELD OIL CORPORATION	1958	58-sbe-003
SAMUEL J. BRISKIN	1958	58-sbe-004
SARA BRISKIN	1958	58-sbe-005
EDWARD M. ORNITZ & CO., INC.	1958	58-sbe-006
EDISON CALIFORNIA STORES, INC.	1958	58-sbe-007
C. M. COTTON	1958	58-sbe-008
SUSIE LYON	1958	58-sbe-009
UNITED AIRCRAFT PRODUCTS, INC.	1958	58-sbe-010
ROBERT E. CAMPBELL, EXECUTOR OF THE LAST WILL AND TESTAMENT OF REGINALD E. CAMPBELL, DECEASED	1958	58-sbe-011
ROBERT E. CAMPBELL, EXECUTOR OF THE LAST WILL AND TESTAMENT OF REGINALD E. CAMPBELL, DECEASED	1958	58-sbe-012
EDWARD F. ZAP	1958	58-sbe-013
ESTELLE ZAP	1958	58-sbe-014
UNION CARBIDE CORPORATION (FORMERLY UNION CARBIDE AND CARBON CORPORATION) and UNION CARBIDE CORPORATION (FORMERLY UNION CARBIDE AND CARBON CORPORATION: AS SUCCESSOR IN INTEREST TO: BAKELITE CORPORATION CARBIDE AND CARBON CHEMICALS CORPORATION ELECTRO METALLURGICAL SALES CORPORATION HAYNES STELLITE COMPANY THE LINDE AIR PRODUCTS COMPANY NATIONAL CARBON COMPANY, INC. THE PREST-O-LITE COMPANY, INC. OXWELD ACETYLENE COMPANY THE OXWELD RAILROAD SERVICE COMPANY UNITED STATES VANADIUM CORPORATION	1958	58-sbe-015
ATLANTIC AND PACIFIC WRECKING COMPANY, INC.	1958	58-sbe-016
ANNE BACHRACH	1958	58-sbe-017
FINLEY J. GIBBS, TRUSTEE	1958	58-sbe-018
ESTATE OF DORA A. WOOD, DECEASED, E. C. BALDWIN, EXECUTOR	1958	58-sbe-019
WESLEY G. POPE	1958	58-sbe-020
DAVID E. BRIGHT AND DOLLY D. BRIGHT	1958	58-sbe-021
E. L. CORD AND VIRGINIA K. CORD	1958	58-sbe-022
GEORGE L. COLEMAN AND ELIZABETH F. COLEMAN	1958	58-sbe-023
J. B. FERGUSON	1958	58-sbe-024
KATHERINE STRICKLER HILL	1958	58-sbe-025
MARCELLUS L. JOSLYN and MARCELLUS L. JOSLYN, TRUSTEE UNDER WILL OF ALICE N. JOSLYN	1958	58-sbe-026
FRANK E. and FLORENCE E. MULLEN	1958	58-sbe-027
W. L. APPLEFORD and ANN APPLEFORD	1958	58-sbe-028
LESTER and MILDRED BICK	1958	58-sbe-029
CREE L. and JUNE A. WILDER	1958	58-sbe-030
ACROW CALIFORNIA, INC.	1958	58-sbe-031
UNITED LINEN SUPPLY COMPANY	1958	58-sbe-032
KAY ALDRIDGE CAMERON and A. A. CAMERON	1958	58-sbe-033
ANNE BACHRACH	1958	58-sbe-034
E. B. BISHOP and HELEN BISHOP	1958	58-sbe-035
EDWIN B. and MARY E. BISHOP	1958	58-sbe-036
WESLEY G. POPE	1958	58-sbe-037
CHARLES A. McPHEE and ALMA B. McPHEE	1958	58-sbe-038
MRS. WILLIAM L. PFAU	1958	58-sbe-039
FINLEY J. GIBBS, TRUSTEE	1958	58-sbe-040
KAISER-FRAZER SALES CORPORATION and KAISER MOTORS CORPORATION	1958	58-sbe-041
P. A. REYFF	1958	58-sbe-042
MARCO INDUSTRIES COMPANY	1958	58-sbe-043
CLARY CORPORATION	1958	58-sbe-044
CALIFORNIA JOCKEY CLUB, INC.	1958	58-sbe-045
RAYMOND H. OSBRINK, MARY E. OSBRINK, M. A. OSBRINK, TRUST, B. W. BEALS, TRUSTEE, R. H. OSBRINK, JR., TRUST, B. W. BEALS, TRUSTEE	1958	58-sbe-046
PHILIP YORDAN, SAMUEL J. YORDAN, EDITH YORDAN AND IRVING AND BEATRICE YORDAN	1958	58-sbe-047
KATHERINE STRICKLER HILL	1958	58-sbe-048
W. L. APPLEFORD AND ANN APPLEFORD	1958	58-sbe-049
AMERICAN CAN COMPANY	1958	58-sbe-050
BEATRICE FOODS COMPANY AND MEADOW GOLD DAIRIES OF CALIFORNIA, INC.	1958	58-sbe-051
CLAUDE D. AND JESSIE V. PLUM	1958	58-sbe-052
CLETE L. BOYLE, CECELIA BOYLE and HILDA SYLVIA BOYLE	1958	58-sbe-053
ELJER COMPANY and ELJER COMPANY OF CALIFORNIA	1958	58-sbe-054
EDWIN L. BRUMLEY	1958	58-sbe-055
SYLVIA GABLE (Sylvia Stanley of Alderly)	1958	58-sbe-056
CHARLES W. AND MARY D. PERELLE	1958	58-sbe-057
GEORGE FRENCH, JR., and MARY E. FRENCH	1958	58-sbe-058
ST. REGIS PAPER COMPANY	1958	58-sbe-059
C. B. HALL, SR., AND GERTRUDE HALL; CHARLES B. HALL, JR., AND SALLY HALL; EDWARD F. BROWN AND CHARLOTTE BROWN	1958	58-sbe-060
SNAP-ON TOOLS CORPORATION	1958	58-sbe-061
KRANDILL MORTGAGE AND INVESTMENT CO.	1958	58-sbe-062
TOOLEY HOTELS, INC.	1958	58-sbe-063
PUBLIC FINANCE COMPANY, PUBLIC FINANCE CORPORATION OF EL CAJON, PUBLIC FINANCE CORPORATION OF LOS ANGELES, PUBLIC FINANCE CORPORATION OF NORWALK, PUBLIC FINANCE CORPORATION OF SAN DIEGO, and PUBLIC FINANCE CORPORATION OF WILMINGTON	1958	58-sbe-064
JOSEPHINE LANG	1958	58-sbe-065
ALUM ROCK DEVELOPMENT COMPANY	1958	58-sbe-066
ROSE J LINDE	1958	58-sbe-067
ESTATE OF H. C. LANGE, DECEASED, ROSE J. LINDE, EXECUTRIX	1958	58-sbe-068
HELEN D. MILLER	1958	58-sbe-069
BUYER INVESTMENT CO.	1958	58-sbe-070
FILMCRAFT TRADING CORPORATION	1959	59-sbe-001
FIBREBOARD PRODUCTS, INC.	1959	59-sbe-002
CROWN ZELLERBACH CORPORATION	1959	59-sbe-003
RENO LIQUOR COMPANY, INC.	1959	59-sbe-004
CLAUDE D. and JESSIE V. PLUM	1959	59-sbe-005
E. L. NEWELL	1959	59-sbe-006
FRANK EDWARD HESS AND FLORENCE HESS	1959	59-sbe-007
MAE M. OURY	1959	59-sbe-008
BENJAMIN CLAYTON	1959	59-sbe-009
THE HERMOYNE, INC.	1959	59-sbe-010
NICHOLAS OBRITSCH	1959	59-sbe-011
PUBLIC FINANCE COMPANY, PUBLIC FINANCE CORPORATION OF EL CAJON, PUBLIC FINANCE CORPORATION OF LOS ANGELES, PUBLIC FINANCE CORPORATION OF NORWALK, PUBLIC FINANCE CORPORATION OF SAN DIEGO, and PUBLIC FINANCE CORPORATION OF WILMINGTON	1959	59-sbe-012
THERESA M. NOLLENBERGER	1959	59-sbe-013
TYRUS R. COBB	1959	59-sbe-014
PATRICK E. IRVINE AND MILDRED IRVINE	1959	59-sbe-015
AETNA PLYWOOD & VENEER COMPANY	1959	59-sbe-016
CAGNEY PRODUCTIONS, INC.	1959	59-sbe-017
MARBETT CORPORATION	1959	59-sbe-018
MARY R. ENCELL	1959	59-sbe-019
SYLVIA GABLE (Sylvia Stanley of Alderly)	1959	59-sbe-020
DESERT HOT SPRINGS WATER CO.	1959	59-sbe-021
HIGHLAND CORPORATION	1959	59-sbe-022
INDUSTRIAL MANAGEMENT CORPORATION	1959	59-sbe-023
SCHIRM INVESTMENT COMPANY	1959	59-sbe-024
SKAGGS PAY LESS DRUG STORES	1959	59-sbe-025
FRAGEDIO OANDASAN, ET AL.	1959	59-sbe-026
ERNEST J. AND EVELYN PRIMM; OTTO J. AND FRANCES P. DOSCH; CHARLES A. AND FRAMCES M. GOODWIN; KARL M. AND ANNABEL ROTHENBORG; and LOYD S. AND HELEN N. PETTEGREW	1959	59-sbe-027
GALLINAS VILLAGE, INC.	1959	59-sbe-028
E. L. NEWELL	1959	59-sbe-029
ESTATE OF MICHAEL KARPEN, DECEASED	1959	59-sbe-030
DIANA SHOP OF WAUKESHA, INC.	1959	59-sbe-031
WESTERN MIRACLE WATER SOFTENER, INC.	1959	59-sbe-032
BYRON B. AND GENE L. BROWNELL	1959	59-sbe-033
BYRON B. AND GENE L. BROWNELL	1959	59-sbe-034
ROBERT L. AND MARGARET D. PLATT	1959	59-sbe-035
DAVID FASKEN	1959	59-sbe-036
MARY R. ENCELL	1959	59-sbe-037
CITRUS BELT SAVINGS AND LOAN ASSOCIATION and RIVERSIDE SAVINGS AND LOAN ASSOCIATION	1959	59-sbe-038
AVCG MANUFACTURING CORPORATION	1959	59-sbe-039
THE UNITED STATES SHOE CORPORATION	1959	59-sbe-040
PATERSON PACIFIC PARCHMENT COMPANY	1959	59-sbe-041
JOSEPH PATRICK GILIO, VIRGINIA GILIO, THOMAS R. SULLIVAN AND MADELINE SULLIVAN	1959	59-sbe-042
CITIZENS NATIONAL TRUST AND SAVINGS BANK OF LOS ANGELES, TRUSTEE FOR HORACE HEIDT	1959	59-sbe-043
WILLIAM S. AND CAMILLA A. ANDREWS	1959	59-sbe-044
HOLLY DEVELOPMENT COMPANY	1959	59-sbe-045

1941 - 1949

Opinion	Year	Cite
LEONARD W. BUCK	1941	41-sbe-001
BERYL H. BUCK	1941	41-sbe-002
PHYLLIS MARSHALL	1941	41-sbe-003
EMPORIUM CAPWELL CORPORATION	1942	42-sbe-001
DOLORES DEL RIO GIBBONS	1942	42-sbe-002
ALEXANDER HALL	1942	42-sbe-003
CHARLES E. HAMMOND	1942	42-sbe-004
DARLENE T. HAMMOND	1942	42-sbe-005
BERTINE T. JOHNSON	1942	42-sbe-006
WILLIAM H. POWELL	1942	42-sbe-007
CITIZENS NATIONAL TRUST & SAVINGS BANKOF LOS ANGELES, TRUSTEE UNDER TRUST 1411 FOR THE BENEFIT OF LESLIE G. BREHM	1942	42-sbe-008
CITIZENS NATIONAL TRUST & SAVINGS BANK OF LOS ANGELES, TRUSTEE UNDER TRUST 1412 FOR THE BENEFIT OF ELIZABETH B. METCALF	1942	42-sbe-009
JACK SELIG YELLEN	1942	42-sbe-010
WAKEFIELD BUILDING, INC.	1942	42-sbe-011
UTAH CONSTRUCTION COMPANY	1942	42-sbe-012
SAN FRANCISCO CREDIT UNION	1942	42-sbe-013
ARTHUR C. OPPENHEIMER	1942	42-sbe-014
MARTHA K. OPPENHEIMER	1942	42-sbe-015
MUTUAL BUILDING & LOAN ASSOCIATION OF FULLERTON	1942	42-sbe-016
MARCUS LESOINE, INC.	1942	42-sbe-017
INDIA PAINT AND LACQUER COMPANY	1942	42-sbe-018
ALFRED HONIGBAUM	1942	42-sbe-019
FRANCO WESTERN OIL COMPANY	1942	42-sbe-020
LILLIAN RYAN FITZGERALD, INDIVIDUALLY AND AS ADMINISTRATRIX OF THE ESTATE OF GERALD FITZGERALD, DECEASED	1942	42-sbe-021
FRANKE C. FITCH	1942	42-sbe-022
CHICAGO PNEUMATIC TOOL COMPANY	1942	42-sbe-023
ESTATE OF TOM CANNON	1942	42-sbe-024
GEORGE NAT BURNS	1942	42-sbe-025
GRACE ALLEN BURNS	1942	42-sbe-026
BANKAMERICA CREDIT CORPORATION	1942	42-sbe-027
BANKAMERICA AGRICULTURAL CREDIT CORPORATION	1942	42-sbe-028
APEX ROTAREX MANUFACTURING CO.	1942	42-sbe-029
J. J. SCHUMACHER	1942	42-sbe-030
MIRIAM SCHUMACHER	1942	42-sbe-031
R. R. ADAMSON	1942	42-sbe-032
R. A. BROOMFIELD	1942	42-sbe-033
CARRIE C. BROOMFIELD	1942	42-sbe-034
GEORGE B. GOLDENBERG	1942	42-sbe-035
CORINNE GOLDENBERG	1942	42-sbe-036
CHARLES E. HAMMOND and DARLENE T. HAMMOND	1942	42-sbe-037
CLOYD C. HILLIS and CARRIE S. HILLIS	1942	42-sbe-038
JAKE W. KATLEMAN and MARY KATLEMAN	1942	42-sbe-039
FRANCIS LEDERER	1942	42-sbe-040
KATHLEEN BURKE HALE	1942	42-sbe-041
A.B. MILLER	1942	42-sbe-042
GEORGE J. SNOOK	1942	42-sbe-043
GEORGE STURGES and MARIE CARTER STURGES	1942	42-sbe-044
RICHARD ARLEN	1942	42-sbe-045
JOBYNA RALSTON ARLEN	1942	42-sbe-046
CENTRAL INDUSTRIAL LOAN COMPANY	1942	42-sbe-047
W. S. CHARNLEY	1942	42-sbe-048
JEAN P. CHARNLEY	1942	42-sbe-049
ELM OIL COMPANY, LTD.	1942	42-sbe-050
FENN-SHELTON COMPANY	1942	42-sbe-051
BEECHER MOORE	1942	42-sbe-052
W. C. REORDAN	1942	42-sbe-053
KATHERINE M. ROCKHOLD	1942	42-sbe-054
EBBA SEDGWICK	1942	42-sbe-055
SOUTHERN INDUSTRIAL LOAN COMPANY	1942	42-sbe-056
STANDARD FLOUR COMPANY	1942	42-sbe-057
W. W. TOUCHSTONE	1942	42-sbe-058
MRS. W. W. TOUCHSTONE	1942	42-sbe-059
BLAKE TOUCHSTONE	1942	42-sbe-060
CHARLES J. CORRELL	1942	42-sbe-061
FREEMAN F. GOSDEN	1942	42-sbe-062
MILTON H. ESBERG COMPANY	1942	42-sbe-063
SUN LIGHTING FIXTURE COMPANY	1943	43-sbe-001
WESTLECTRIC CASTINGS, INC.	1943	43-sbe-002
GREAT NORTHERN RAILWAY COMPANY	1943	43-sbe-003
NEW JERSEY ZINC SALES COMPANY	1943	43-sbe-004
SHIELDS, HARPER & CO.	1943	43-sbe-005
PAUL WORMSER	1943	43-sbe-006
ALASKA PACKERS ASSOCIATION	1943	43-sbe-007
AMERICAN INSURANCE AGENCY, a corporation	1943	43-sbe-008
ANGLO-AMERICAN MINING CORPORATION, LTD.	1943	43-sbe-009
FRESNO DRY GOODS CO., INC.	1943	43-sbe-010
OAKWOOD BARBECUE	1943	43-sbe-011
WESTERN LOAN AND BUILDING COMPANY	1943	43-sbe-012
BARTHOLOMAE OIL CORPORATION	1943	43-sbe-013
CITIZENS NATIONAL TRUST AND SAVINGS BANK OR RIVERSIDE	1943	43-sbe-014
MRS. THOMAS E. CURTIN	1943	43-sbe-015
LEONORA F. CURTIN	1943	43-sbe-016
ROBERT W. & MYRTLE DENNIS	1943	43-sbe-017
E. K. WOOD LUMBER COMPANY	1943	43-sbe-018
ARTHUR W. ECKMAN	1943	43-sbe-019
H. M. EICHELBERGER	1943	43-sbe-020
FANNIE MAY HERRSCHER	1943	43-sbe-021
PEARL M. KRUGER	1943	43-sbe-022
RALPH G. LINDSTROM	1943	43-sbe-023
KATHERINE LINDSTROM	1943	43-sbe-024
MECHANICS & MERCHANTS NATIONAL BANK	1943	43-sbe-025
ELLEN E. MURPHY, Executrix of the Estate of JOHN P. MURPHY, Deceased and ELLEN E. MURPHY, Individually	1943	43-sbe-026
FRANK T. OLSON	1943	43-sbe-027
MURIEL OLSON	1943	43-sbe-028
SWIFT AND COMPANY	1943	43-sbe-029
B. CARL TREMAINE	1943	43-sbe-030
LEONORA F. CURTIN	1943	43-sbe-031
BANK OF AMERICA NATIONAL TRUST AND SAVINGS ASSOCIATION AS TRUSTEE UNDER ITS’TRUST BI-35	1943	43-sbe-032
JAMES A. and HAZEL M. CHICHIZOLA	1943	43-sbe-033
CITY TRADING CORPORATION	1943	43-sbe-034
THE FEDERAL SAVINGS AND LOAN INSTITUTE OF CALIFORNIA	1943	43-sbe-035
FOX THEATRE GOLD ROOM, INC.	1943	43-sbe-036
MRS. YVONNE C. S. LINDBLOM	1943	43-sbe-037
MAJESTIC BROKERAGE CORPORATION	1943	43-sbe-038
SIERRA NEVADA INVESTMENT COMPANY	1943	43-sbe-039
MILTON W. VEDDER	1943	43-sbe-040
WHITTELL REALTY COMPANY	1943	43-sbe-041
JOHN R. HAYNES (now deceased)	1943	43-sbe-042
U. S. ROYALTY OIL CORPORATION	1943	43-sbe-043
CONTINENTAL SECURITIES COMPANY	1944	44-sbe-001
CHARLES H. STRUB and VERA W. STRUB	1944	44-sbe-002
C. L. DUNCAN	1944	44-sbe-003
HARRY FULLER	1944	44-sbe-004
P. LORILLARD COMPANY	1944	44-sbe-005
CENTURY METALCRAFT CORPORATION, CENTURY METALCRAFT MANUFACTURING CORPORATION	1944	44-sbe-006
LOUIS HOZZ and ETTIE HOZZ	1944	44-sbe-007
INYO MARBLE COMPANY OF CALIFORNIA	1944	44-sbe-008
TUNG-SOL LAMP WORKS, INC.	1944	44-sbe-009
A. H. COATES COMPANY	1944	44-sbe-010
CHARLES S. HOWARD CO-MPANY	1944	44-sbe-011
DEL AMO ESTATE COMPANY	1944	44-sbe-012
GRACE R. GLASER	1944	44-sbe-013
IROQUOIS INVESTMENT CORPORATION	1944	44-sbe-014
ALICE H. LESTER	1944	44-sbe-015
RAYMOND LEWIS, MARY LUCILE LEWIS	1944	44-sbe-016
McVICAR - ROOD CORPORATION	1944	44-sbe-017
TITLE GUARANTY COMPANY	1944	44-sbe-018
SOLANO COUNTY TITLE COMPANY	1944	44-sbe-019
TITLE GUARANTY COMPANY OF SOLANO COUNTY	1944	44-sbe-020
HOWARD AUTOMOBILE COMPANY	1944	44-sbe-021
R. CANTLAY, CECELIA CANTLAY, CEDRIC GIBBONS, DOLORES DEL RIO GIBBONS, JOSEPH TANZOLA, MRS. AILEEN TANZOLA, MR. AND MRS. RAYMOND J. DAUM, JAMES A. CREELMAN (now deceased)	1944	44-sbe-022
JOHN G. and ESTELLE K. CLEMSON	1944	44-sbe-023
ESTATE OF WILLIAM A. SLATER	1944	44-sbe-024
L. M. CAHILL, R. M. CAHILL	1944	44-sbe-025
LESLIE CHARTERIS	1944	44-sbe-026
SAN DIEGO FRUIT & PRODUCE COMPANY	1944	44-sbe-027
OGDEN S. and LOU V. SELLS	1944	44-sbe-028
EDMUND F. SPELLACY	1944	44-sbe-029
EDWARD TISCORNIA	1944	44-sbe-030
ART RATTAN WORKS	1944	44-sbe-031
SINGER SEWING MACHINE COMPANY	1944	44-sbe-032
COLONIAL CORPORATION OF LA JOLLA	1944	44-sbe-033
CARSON B. and BESSIE H. HUBBARD	1944	44-sbe-034
R. L. POLK & CO.	1944	44-sbe-035
GEORGE S. SEWARD and MYRTLE SEAMANS SEWARD	1944	44-sbe-036
BOSTITCH-WESTERN, INC.	1944	44-sbe-037
J. E. KOEBERLE	1944	44-sbe-038
HARRIET E. KOEBERLE	1944	44-sbe-039
DOMESTIC LAUNDRY SERVICE CORPORATION	1945	45-sbe-001
GIVAUDAN-DELWANNA, INC.	1945	45-sbe-002
ENNO LION	1945	45-sbe-003
CEDA SCHELLER, AS EXECUTRIX OF THE LAST WILL AND TESTAMENT OF V. A. SCHELLER	1945	45-sbe-004
CEDA SCHELLER	1945	45-sbe-005
HEMET FEDERAL SAVINGS AND LOAN ASSOCIATION, QUAKER CITY FEDERAL SAVINGS AND LOAN ASSOCIATION, FIRST FEDERAL SAVINGS AND LOAN ASSOCIATION OF ALHAMBRA, and REPUBLIC FEDERAL SAVINGS AND LOAN ASSOCIATION	1945	45-sbe-006
N. E. ZEIBAK, AFEEFY ZEIBAK	1945	45-sbe-007
BAY VIEW FEDERAL SAVINGS AND LOAN ASSOCIATION	1946	46-sbe-001
LESLIE CHARTERIS	1946	46-sbe-002
HOUGHTON MIFFLIN COMPANY	1946	46-sbe-003
THE HOWE SCALE COMPANY	1946	46-sbe-004
BRONME'S, INC.	1946	46-sbe-005
LEWIS G. CARPENTER	1946	46-sbe-006
SAMUEL HAMBURG	1946	46-sbe-007
M. SELLER COMPANY	1946	46-sbe-008
GILLETTE MACHINE & TOOL COMPANY	1946	46-sbe-009
GOODYEAR TIRE AND RUBBER COMPANY OF CALIFORNIA	1946	46-sbe-010
WALAND LUMBER COMPANY	1946	46-sbe-011
BONDHOLDERS' COMMITTEE OF THE SAN JOAQUIN AGRICULTURAL CORPORATION	1946	46-sbe-012
UNITED STATES RUBBER COMPANY STOCKHOLDER UPON DISSOLUTION OF SAMSON TIRE & RUBBER CORPORATION	1946	46-sbe-013
MITCHELL TRUSTEES, LTD.	1946	46-sbe-014
SECURITY TRUST AND SAVINGS BANK OF SAN DIEGO	1946	46-sbe-015
VIRGINIA DECATUR TRUSTEES, LTD.	1946	46-sbe-016
ROLAND P. BISHOP and DOROTHY W. BISHOP	1946	46-sbe-017
FISH MACHINERY CORPORATION	1947	47-sbe-001
LUCKENBACH GULF STEAMSHIP COMPANY, INC.	1947	47-sbe-002
REGINALD C. STONER AND LAURA P. STONER	1947	47-sbe-003
FARMERS AND MERCHANTS BANK OF LONG BEACH	1947	47-sbe-004
GEORGE WINDELER COMPANY, LTD.	1947	47-sbe-005
CHARLES S. HOWARD	1947	47-sbe-006
LINDSAY C. HOWARD	1947	47-sbe-007
KERNAN and GERALDINE C. ROBSON	1947	47-sbe-008
CLARA EDGAR SACHS	1947	47-sbe-009
S. JOSEPH THEISEN and REGINA THEISEN	1947	47-sbe-010
G. M. SPICER	1947	47-sbe-011
MABEL D. SPICER (Deceased)	1947	47-sbe-012
A. J. WOOD	1947	47-sbe-013
LELA C. WOOD	1947	47-sbe-014
JOSEPH FRANCIS MITCHELL	1947	47-sbe-015
MARY ELIZABETH MITCHELL	1947	47-sbe-016
THE UNITED OIL COMPANY (Dissolved)	1947	47-sbe-017
RIOCO INVESTMENT COMPANY (Dissolved)	1947	47-sbe-018
RICHFIELD OIL COMPANY (Dissolved)	1947	47-sbe-019
SIG&Xi_ HILL GASOLINE COMPANY (Dissolved)	1947	47-sbe-020
R. C. JOHNSON, MARGUERITE C. JOHNSON	1948	48-sbe-001
SAN DIEGO TRANSIT MIXED CONCRETE COMPANY	1948	48-sbe-002
WHITTIER BUILDING AND LOAN ASSOCIATION	1948	48-sbe-003
HAMMOND INSTRUMENT COMPANY	1948	48-sbe-004
OTTO KLEMENT	1948	48-sbe-005
JULIA C. WASHBURN	1948	48-sbe-006
SHELLMAR PRODUCTS CORPORATION	1948	48-sbe-007
EDWARD CARROLL SIBLEY and ISABELLE BOND SIBLEY	1948	48-sbe-008
PICKFORD-LASKY PRODUCTIONS, INC.	1948	48-sbe-009
L. R. SMITH and AGNES G. SMITH	1948	48-sbe-010
L. R. SMITH	1948	48-sbe-011
AGNES R. SMITH	1948	48-sbe-012
FORD MOTOR COMPANY	1948	48-sbe-013
GREAT WESTERN CORDAGE, INC.	1948	48-sbe-014
THE UPJOHN COMPANY	1948	48-sbe-015
TIDE WATER ASSOCIATED OIL COMPANY	1948	48-sbe-016
JACOB B. ROSE, Administrator of the Estate of MICHAEL STEIN, Deceased	1948	48-sbe-017
ESTATE OF IRVING GRANT THALBERG, DECEASED	1948	48-sbe-018
JOHNSON FOUNDRY & MACHINE CO.	1948	48-sbe-019
BOSTITCH-WESTERN, INC.	1948	48-sbe-020
GEORGE S. GAYLORD and GERTRUDE H. GAYLORD	1948	48-sbe-021
CHARLES S. HOWARD	1948	48-sbe-022
I. C. COPLEY	1948	48-sbe-023
CHLOE D. COPLEY	1948	48-sbe-024
L. A. JOHNSON	1948	48-sbe-025
ANNA I. JOHNSON	1948	48-sbe-026
G. H. WHITNEY	1948	48-sbe-027
ESTATE OF LOUIS W. MORRISON, DECEASED, MORRISON MORRISON, EXECUTOR	1948	48-sbe-028
W. T. GRANT COMPANY	1948	48-sbe-029
MORTGAGE GUARANTEE COMPANY AND MORTGAGE SERVICE CO., ITS ASSIGNEE	1948	48-sbe-030
M. F. BERG	1948	48-sbe-031
ERLE P. HALLIBURTON	1948	48-sbe-032
VIDA C. HALLIBURTON	1948	48-sbe-033
HENRYY G. FENTON	1948	48-sbe-034
AGNES PATTEN PARMA	1948	48-sbe-035
MCQUAY AIRCRAFT CORPORATION	1948	48-sbe-036
ESTATE OF DAVID H. MARCH, DECEASED, AND DOROTHY MARCH HENLEY, EXECUTRIX OF THE ESTATE OF DAVID H. MARCH, DECEASED	1948	48-sbe-037
HARRY COHN	1948	48-sbe-038
JACOB PALEY	1948	48-sbe-039
F. T. AND FUMIKO MITSUUCHI	1949	49-sbe-001
TRUST ESTATE OF HENRY M. ROBINSON, Deceased GEORGE E. FARRAND, Trustee	1949	49-sbe-002
R. H. OSBRINK AND M. E. OSBRINK	1949	49-sbe-003
ANDRESON COMPANY	1949	49-sbe-004
GORE BROS, INC.	1949	49-sbe-005
ETHEL BARKSDALE WACK	1949	49-sbe-006
LEO S. BING	1949	49-sbe-007
ESTATE OF WILLIAM GARLAND (DECEASED)	1949	49-sbe-008
HULETT C. MERRITT	1949	49-sbe-009
ROSALINE C. MERRITT	1949	49-sbe-010
LELAND J. ALLEN	1949	49-sbe-011
FIRST FEDERAL SAVINGS AND LOAN ASSOCIATION OF BEVERLY WILLS	1949	49-sbe-012
FRANKLIN SAVINGS AND LOAN ASSOCIATION, ET AL.	1949	49-sbe-013
TITLE INSURANCE AND TRUST COMPANY	1949	49-sbe-014
AUTOSURANCE AGENCY, INC.	1949	49-sbe-015
WEBSTER STREET and MARGARET C. STREET	1949	49-sbe-016
CANHAM DAIRIES, INC.	1949	49-sbe-017
J. J. NEWBERRY REALTY CO.	1949	49-sbe-018
WEST MISSOURI POWER COMPANY	1949	49-sbe-019
JOSEPH C. and ALMA N. ORENGO	1949	49-sbe-020
CALIFORNIA PINE BOX DISTRIBUTORS	1949	49-sbe-021
TITLE INSURANCE AND TRUST COMPANY	1949	49-sbe-022
LAWRENCE R. GREEN	1949	49-sbe-023
ARCHIE L. MAYO	1949	49-sbe-024
ARCHIE L. MAYO, EXECUTOR OF THE ESTATE OF LUCILLE MAYO, DECEASED	1949	49-sbe-025
OSCAR A. TRIPPET	1949	49-sbe-026
ESTATE OF JACK PASCHALL, DECEASED, AND OF GENELLE V. PASCHALL	1949	49-sbe-027
H. C. FRYMAN HOTEL COMPANY	1949	49-sbe-028

1930 - 1939

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