Business Taxes Board Memorandum Opinions in 1974

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Appeal Name Date
Randolph Computer
INCLUDABLE LEASE RECEIPTS
MAINTENANCE CHARGES
California Code of Regulations, title 18, section 1502(f)(1)(C) (formerly section 1502(k)
Jan. 3, 1974
Harold Sommer
VESSEL USED AS RESIDENCE Revenue and Taxation Code section 6273 Henry's Restaurant of Pomona, Inc. v. State Board of Equalization (1973) 30 Cal.App.3d 1009 Roth Drug, Inc. v. Johnson (1936) 13 Cal.App.2d 720
May 1, 1974