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Business Taxes Board Memorandum Opinions in 1970

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Appeal Name Date
George Bajczy
PARTNERSHIP
COMMENCING CORPORATION
CONSIDERATION
TRANSACTION IN STEPS
BUSINESS PURPOSE
Revenue and Taxation Code section 6006.5
Revenue and Taxation Code section 6367		 Dec. 8, 1970

John Dexter Sheldon, Inc.
CONSUMER FURNISHED BLANK CREDIT CARDS
EMBOSSING, TAXABLE FABRICATION LABOR
Revenue and Taxation Code section 6006, subdivision (b)
California Code of Regulations, title 18, section 1526, subdivision (a)

 Nov. 5, 1970

Marvin H. Lincoln
PASTE-UPS
FINISHED ARTWORK
INGREDIENT PART OF PERIODICAL
Revenue and Taxation Code section 6362.7 (formerly 6362)
California Code of Regulations, title 18, section 1590, subdivision (a)(3)

 Nov. 5, 1970

Tony Volpa
PARTNERSHIPS VIEWED AS DISTINCT ENTITIES
TRANSFER OF LEASED PROPERTY FROM OLD PARTNERSHIP TO NEW PARTNERSHIP
TAX NOT PAID ON LEASED PROPERTY BY NEW PARTNERSHIP
ULTIMATE OWNERSHIP NOT SUBSTANTIALLY SIMILAR
Revenue and Taxation Code section 6006, subdivision (g)(5)
Revenue and Taxation Code section 6006.5, subdivision (b)
Revenue and Taxation Code section 6010, subdivision (e)(5)
(See also, California Code of Regulations, title 18, section 1595, subdivision (b)(2), (4) and (7)

 Sept. 15, 1970