Business Taxes Board Memorandum Opinions in 1972

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Appeal Name Date
Challenge Equipment Corporation
CONVEYOR SYSTEM
MACHINERY AND EQUIPMENT V. FIXTURES
CONTRACT WITH UNITED STATES GOVERNMENT
Revenue and Taxation Code section 6384
Oct. 25, 1972
Matson Navigation Company
CARGO CONTAINERS
FOREIGN COMMERCE
FIRST USE
Revenue and Taxation Code section 6201
Revenue and Taxation Code section 6202
California Code of Regulations, title 18, section 1620, subdivision (b)(2)(B)
Sugarman v. State Board of Equalization (1958) 51 Cal.2d 361
March 29, 1972