Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Sales and Use Tax Memorandum Opinions

Stanley Blaine Worthington

The issues presented by petitioner are the same as those presented by its successor Micro Reproduction Services.

BEFORE THE STATE BOARD OF EQUALIZATION OF THE STATE OF CALIFORNIA

In the Matter of the Petition of STANLEY BLAINE WORTHINGTON

Appearances:

For Petitioner: Mr. Stanley Blaine Worthington In Pro Per.

For Staff: Mr. W. E. Burkett Tax Counsel

MEMORANDUM OPINION

This opinion considers the merit of a protested final determination for sales and use taxes in the amount of $921.36, plus statutory interest determined against petitioner for the period September 1, 1964, to December 31, 1965.

The issues presented by the petition are the same as those considered in the memorandum opinion issued on this date on the petition of petitioner's successor, Micro Reproduction Services, Inc., account No. SR AD 14 606017. We do not find any material differences between the facts of the two petitions. Accordingly, we conclude that the claim that the taxes were erroneously determined is without merit.

Done at Sacramento, California, this 25th day of March 1969.

George R. Reilly, Chairman

Paul R. Leake, Member

Richard Nevins, Member

Attested by: H. F. Freeman, Executive Secretary