Business Taxes Board Memorandum Opinions in 1977

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Appeal Name Date
AMF Incorporated
LEASED FIXTURES
TANGIBLE PERSONAL PROPERTY
AFFIXED
INSTALLED
RIGHT TO REMOVE
Revenue and Taxation Code section 6016.3
California Code of Regulations, title 18, section 1521, subdivision (b)(2)(B)
California Code of Regulations, title 18, section 1596, subdivision (c)
Honeywell, Inc. v. State Board of Equalization (1975) 48 Cal.App.3d 897
Oliver and Williams Elevator Corp. v. State Board of Equalization (1975) 48 Cal.App.3d 897
Standard Oil Co. v. State Board of Equalization (1965) 232 Cal.App.2d 91
April 6, 1977