Approved 2000 Minutes - Thursday November 30, 2000

The Board met at its offices at 5901 Green Valley Circle, Culver City, at 9:10 a.m. with Chairman Andal, Vice Chairman Parrish, Mr. Klehs and Mr. Chiang present, and Ms. Mandel present on behalf of Dr. Connell in accordance with Government Code Section 7.9.

BUSINESS TAXES HEARINGS

Les Alkana Motor Car Company, Inc., SR AP 17-678258-010, -003; 89000199290, -250

4-1-93 to 9-30-96, $668.25 Tax, $00.00 Penalty

For Petitioner: Peter D. Aston, Accountant
Les Alkana, President
Samuel Johnson III, Attorney
Raymond Aston, Attorney
For Sales and Use Tax Department: Kevin Hanks, Hearing Representative

Contribution Disclosures pursuant to Government Code Section 15626: No contributions were disclosed.

Issues:Whether relief from the tax on the sales of two certain vehicles is warranted based on petitioner's allegation that the transactions are valid sales in interstate commerce.

Whether the evidence shows that petitioner is entitled to additional credit for bad debts and repossession losses.

Action: Upon motion of Mr. Chiang, seconded by Mr. Parrish and unanimously carried, Mr. Andal, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, the Board ordered that the petition be submitted for decision, granting the petitioner 60 days to submit additional documentation, 30 days for the Department to review the documentation and the Appeals Section 30 days thereafter to bring the matter back to the Board with a final recommendation.

Suresh Ramchndra Kamble, SR AP 99-290152-010; 89002185210

4-1-94 to 3-31-97, $18,321.02 Tax, $2,096.63 Penalty, Negligence

For Petitioner: Louis Gandolfo, Representative
For Sales and Use Tax Department: Kevin Hanks, Hearing Representative

Contribution Disclosures pursuant to Government Code Section 15626: No contributions were disclosed.

Issues:Whether the evidence established that the shelf-test markup on gasoline is excessive.

Whether relief from the negligence penalty is warranted.

Action: Upon motion of Mr. Klehs, seconded by Mr. Parrish and unanimously carried, Mr. Andal, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, the Board ordered that the petition be redetermined in accordance with the revised recommendation of the Appeals Section.

Purchase Leasing Corporation, SY EAA 24-864360-010; 89000476970

1-1-90 to 6-30-94, $92,544.20 Tax

For Petitioner: Joseph A. Vinatieri, Attorney
Richard Smith
For Sales and Use Tax Department: Warren Astleford, Counsel

Contribution Disclosures pursuant to Government Code Section 15626: No contributions were disclosed.

Issue:Whether the reported lease receipts represent the fair rental value of the aircraft at issue.

Action: Upon motion of Mr. Klehs, seconded by Mr. Chiang and unanimously carried, Mr. Andal, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, the Board ordered that the petition be postponed to the January 2001, Culver City meeting.

Charles R. Matulik, Robert G. Matulik, Jr., & Donald W. McDaniels, SR EH 23-718070-020; 89000406750

10-1-92 to 3-31-95, $101,503.66 Tax, $8,937.78 Penalty, Negligence

For Petitioner: No Appearance
For Sales and Use Tax Department: Kevin Hanks, Hearing Representative

Action: The Board took no action.

Main Street California, Inc., SR OH 99-412704-010; 89002241240

10-1-94 to 12-31-97, $00.00 Tax

For Petitioner: Hearing Request Withdrawn
For Sales and Use Tax Department: Kevin Hanks, Hearing Representative

Contribution Disclosures pursuant to Government Code Section 15626: No contributions were disclosed.

Issue:Whether the transfer of the restaurants was not subject to tax because no sale of tangible personal property occurred.

Action: Upon motion of Mr. Klehs, seconded by Ms. Mandel and unanimously carried, Mr. Andal, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, the Board ordered that the petition be redetermined as recommended by the Appeals Section.

Ms. Mandel left the Boardroom.

Margaret Stoneking, SX AA 99-138818-010; 89002119020

1-1-93 to 12-31-95, $30,777.47 Tax; $3,626.45 Penalty, Negligence

For Petitioner: David Neste, Representative
For Sales and Use Tax Department: Kevin Hanks, Hearing Representative

Contribution Disclosures pursuant to Government Code Section 15626: No contributions were disclosed.

Issues:Whether the audited measure of tax was established in accordance with the facts.

Whether relief from the penalty for negligence is warranted.

Whether petitioner's allegation that she is unable to pay the full amount of the liability warrants a reduction to the tax.

Action: Upon motion of Mr. Klehs, seconded by Mr. Chiang and unanimously carried, Mr. Andal, Mr. Parrish, Mr. Klehs and Mr. Chiang voting yes, Ms. Mandel absent, the Board ordered that the petition be submitted for decision.

Upon motion of Mr. Parrish, seconded by Mr. Andal and unanimously carried, Mr. Andal, Mr. Parrish, Mr. Klehs and Mr. Chiang voting yes, Ms. Mandel absent, the Board ordered that the negligence penalty be deleted and authorized a 24 month payment period subject to a 10% down-payment due immediately.

Tom Andre dba Andre Ink Printing Service, SR AS 11-808797-010; 89000034320

7-1-92 to 6-30-95, $402.70 Tax

For Petitioner: No Appearance
For Sales and Use Tax Department: Jeffrey Graybill, Counsel

Contribution Disclosures pursuant to Government Code Section 15626: No contributions were disclosed.

Issue:Whether the evidence establishes that the disallowed sales for resale were in fact valid.

Action: Upon motion of Mr. Klehs, seconded by Mr. Chiang and unanimously carried, Mr. Andal, Mr. Parrish, Mr. Klehs and Mr. Chiang voting yes, Ms. Mandel absent, the Board ordered that the petition be redetermined in accordance with the revised recommendation of the Appeals Section.

Ms. Mandel entered the Boardroom.

Elias Azar (Deceased) SR EA 14-770755-020; 89000129030

7-1-93 to 6-30-96, $2,880.75 Tax, $00.00 Penalty

For Petitioner: No Appearance
For Sales and Use Tax Department: Kevin Hanks, Hearing Representative

Contribution Disclosures pursuant to Government Code Section 15626: No contributions were disclosed.

Issues:Whether the May 1996 purchase segregation test is representative of petitioner's business.

Whether the evidence establishes that the taxable merchandise shelf test markup is excessive.

Action: Upon motion of Mr. Parrish, seconded by Mr. Chiang and unanimously carried, Mr. Andal, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, the Board ordered that the petition be granted in accordance with the revised recommendation of the Appeals Section.

Herbert Haruyuki Yaka & Eva Yaka dba Acculine Photo, SR AB 97 189251-010; 89002072860

1-1-90 to 12-31-97, $8,314.20 Tax; $00.00 Penalty

For Petitioner: William Morschauser, Attorney
Herbert H. Yaka, Petitioner
For Sales and Use Tax Department: Warren Astleford, Counsel

Contribution Disclosures pursuant to Government Code Section 15626: No contributions were disclosed.

Issue:Whether any portion of the audited measure of petitioner's unreported taxable sales is attributable to nontaxable services petitioner performed that were not part of the sale of tangible personal property.

Action: Mr. Klehs moved to reduce the taxable measure by 50%. Mr. Parrish made a substitute motion to reduce the taxable measure to 3.5%. The motion was seconded by Mr. Chiang but failed to carry, Mr. Parrish and Mr. Chiang voting yes, Mr. Klehs and Ms. Mandel voting no, Mr. Andal passed.

Upon motion of Mr. Andal, seconded by Mr. Parrish and duly carried, Mr. Andal, Mr. Parrish and Ms. Mandel voting yes, Mr. Klehs and Mr. Chiang voting no, the Board ordered that the petition be granted as to the disputed items.

The Board recessed at 10:30 a.m. and reconvened at 10:45 a.m. with Mr. Andal, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel present.

Linda Anne Sarkissian, SR AP 40-646100-010; 89000936410

4-1-93 to 6-30-96 $14,401.29 Tax, $2,745.73 Penalty, Negligence

$2,745.73 Penalty, Finality

For Petitioner: Dikran Sarkissian, Husband
For Sales and Use Tax Department: Jeffrey Graybill, Counsel

Contribution Disclosures pursuant to Government Code Section 15626: No contributions were disclosed.

Issues:Whether taxpayer has shown that certain transactions taxpayer claims to be nontaxable consulting fees, installation labor, repairs, or advance deposits for work not yet performed are excludable from gross receipts.

Whether an entry curio with bookcase and entertainment center constitute nontaxable improvements to realty.

Whether relief from the negligence penalty is warranted.

Action: Upon motion of Mr. Chiang, seconded by Mr. Mandel and unanimously carried, Mr. Andal, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, the Board ordered that the petition be submitted for decision.

Peter Halmagyi dba Peter Halmagyi Photography, SR AC 97-071736-010; 89002050120

1-1-93 to 12-31-96, $14,729.06 Tax, $00.00 Penalty

For Petitioner: Peter Halmagyi
Harold Richard, Accountant
For Sales and Use Tax Department: Warren Astleford, Counsel

Contribution Disclosures pursuant to Government Code Section 15626: No contributions were disclosed.

Issues:Whether petitioner's tax liability was discharged by the U.S. Bankruptcy Court.

Whether petitioner provided evidence to warrant an additional allowance for tax-paid purchases resold.

Action: Upon motion of Mr. Chiang, seconded by Ms. Mandel and unanimously carried, Mr. Andal, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, the Board ordered that the petition be submitted for decision.

Bernard Gregory Ross & Ronald Eric McMillan, SR AS 11-813619-010; 89000035410

10-1-94 to 12-31-96, $43,985.62 Tax, $00.00 Penalty

For Petitioner: Bernard Ross
For Sales and Use Tax Department: Jeffrey Graybill, Counsel

Contribution Disclosures pursuant to Government Code Section 15626: No contributions were disclosed.

Issues:Whether the evidence shows that the disallowed sales qualify as exempt sales in interstate commerce.

Alternatively, whether the evidence shows that the disallowed sales qualify as exempt sales of printed sales messages.

Whether petitioner Bernard Ross should be relieved of the tax liability.

Action: Upon motion of Mr. Klehs, seconded by Ms. Mandel and unanimously carried, Mr. Andal, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, the Board ordered that the petition be submitted for decision, granting the petitioner and the department, 30 days concurrently, to provide additional documentation and the Appeals Section 30 days thereafter to bring the matter back to the Board with a recommendation.

Alfonso & Hermila Hernandez, SY AP 14-686636-020; 89000114230

10-1-93 to 6-30-97, $65,882.60 Tax, $16,606.55 Penalty, Fraud

For Petitioner: Alfonso Hernandez
For Sales and Use Tax Department: Kevin Hanks, Hearing Representative

Contribution Disclosures pursuant to Government Code Section 15626: No contributions were disclosed.

Issues:Whether petitioner is entitled to additional adjustments for shrinkage and for employee theft.

Whether relief from the fraud penalty is warranted.

Action: Upon motion of Mr. Andal, seconded by Mr. Parrish and duly carried, Mr. Andal, Mr. Parrish, Mr. Chiang and Ms. Mandel voting yes, Mr. Klehs voting no, the Board ordered that the fraud penalty be reduced to negligence; otherwise redetermine as recommended by the Appeals Section.

Bryn Duque Martin & Theresa Marie Martin, SR AR 97-144080-010; 89002065260

4-1-94 to 3-31-97, $9,274.89 Tax, $00.00 Penalty

For Petitioner: Bryn Martin
Theresa Martin
For Sales and Use Tax Department: Kevin Hanks, Hearing Representative

Contribution Disclosures pursuant to Government Code Section 15626: No contributions were disclosed.

Issues:Whether audited taxable sales are overstated.

Whether an additional allowance for self-consumption and pilferage are warranted.

Action: Upon motion of Mr. Chiang, seconded by Ms. Mandel and unanimously carried, Mr. Andal, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, the Board ordered that the petition be redetermined in accordance with the revised recommendation of the Appeals Section, increasing self consumption from 3% to 12%.

FINAL ACTION ON PETITIONS HEARD - NOVEMBER 30, 2000

Upon motion of Mr. Klehs, seconded by Mr. Parrish and unanimously carried, Mr. Andal, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, the Board ordered that the petition of Linda Anne Sarkissian, SR AP 40-646100-010; 89000936410, be redetermined as recommended by the Appeals Section.

 

Upon motion of Mr. Klehs, seconded by Mr. Andal and unanimously carried, Mr. Andal, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, the Board ordered that the petition of Peter Halmagyi dba Peter Halmagyi Photography, SR AC 97-071736-010; 89002050120, be redetermined as recommended by the Appeals Section.

The Board recessed at 12:00 p.m. and reconvened at 1:45 p.m. with

Mr. Parrish, Mr. Chiang and Ms. Mandel present.

BUSINESS TAXES APPEALS HEARINGS

Sidney L. & Michiko Soffer, SR EAA 24-926310-010; 89000492790

4-1-93 to 4-30-96, $$172,398.64 Tax, $17,239.89 Penalty, Negligence

For Petitioner: No Appearance
For Sales and Use Tax Department: Warren Astleford, Counsel

Action: The Board took no action.

Mamood Namdar, SP UT 82-660643-010; 89001146190; SP UT 82-656557-010; 89001141560; SP UT 82-663137-010; 89001148560

7-25-96, $25,914.06 Tax, $2,591.41 Penalty, Failure to File

For Petitioner: No Appearance
For Sales and Use Tax Department: Warren Astleford, Counsel

Action: The Board took no action.

ZMA, Inc., SX AC 99-767509-010; 89002387220

7-14-92 to 12-31-94, $44,937.94 Tax, $18,871.79 Penalties

For Petitioner: P. J. Jogia, CPA
John Harbin, CPA, Attorney
Avetik Gyandzhyan, President
Sarkis Terabelian, President AZM
For Sales and Use Tax Department: Warren Astleford, Counsel

Contribution Disclosures pursuant to Government Code Section 15626: No contributions were disclosed.

Issues:Whether the evidence establishes that petitioner is a successor to AZM Incorporated (AZM).

Whether the evidence establishes that the measure of tax is excessive.

Whether the petitioner has established reasonable cause for its failure to withhold a sufficient amount of the purchase price to cover the amount owed by its predecessor such that the penalties imposed in the notice of successor liability may be relieved.

Mr. Klehs entered the Boardroom.

Action: Upon motion of Mr. Chiang, seconded by Mr. Klehs and unanimously carried, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, Mr. Andal absent, the Board ordered that the petition be submitted for decision.

Balboa Capital Corporation, SY EAA 24-886385-010, -001; 89000481980; 58234

7-1-94 to 6-30-97, $16,935.18 Tax

For Petitioner: Shawn Giffin, President
Christopher Parsons, General Counsel
For Sales and Use Tax Department: Jeffrey Graybill, Counsel

Contribution Disclosures pursuant to Government Code Section 15626: No contributions were disclosed.

Issue:Whether relief from the tax for the entire audit period should be allowed based on erroneous advice given to petitioner in the prior audit.

Action: Upon motion of Mr. Klehs, seconded by Mr. Chiang and unanimously carried, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, Mr. Andal absent, the Board ordered that the petition be granted in accordance with the revised recommendation of the Appeals Section.

Thomas A. Monteleone, SR AC 13-638787-010; 89000061760

4-1-94 to 12-31-96, $13,511.27 Tax, $00.00 Penalty

For Petitioner: Thomas A. Monteleone, Petitioner
Jack Edzant, Attorney
Cheryl Monteleone, witness
William T. Muldowney, witness
For Sales and Use Tax Department: Kevin Hanks, Hearing Representative

Contribution Disclosures pursuant to Government Code Section 15626: No contributions were disclosed.

Issues:Whether the evidence shows that audited taxable sales were computed in accordance with the facts.

Whether relief from the interest is warranted.

Action: Mr. Klehs moved to submit the petition for decision. Mr. Parrish offered a substitute motion to grant the petition. Motion failed for lack of a second.

Upon motion of Mr. Klehs, seconded by Ms. Mandel and duly

carried, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, Mr. Parrish voting no, Mr. Andal absent, the Board ordered that the petition be submitted for decision.

Cena L. & Yakov Abergel, SR AS 18-734327-010; 89000246870

West L.A. Wholesale Company, Inc., SR AS 97-009140-010, -020; 89002034160, -180

1-1-94 to 12-31-96, $143,539.30 Tax, $14,433.49 Penalty, Negligence

For Petitioner: Ziba Soroudi, CPA
For Sales and Use Tax Department: Kevin Hanks, Hearing Representative

Contribution Disclosures pursuant to Government Code Section 15626: No contributions were disclosed.

Issues:Whether the understatement of taxable sales for years 1994 and 1995 was established in accordance with the facts.

Whether relief from the negligence penalty is warranted.

Action: Upon motion of Mr. Chiang, seconded by Ms. Mandel and unanimously carried, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, Mr. Andal absent, the Board ordered that the petition be submitted for decision.

Sergio Godinez, SR AP 99-255467-010; 89002169520

7-1-93 to 6-30-96, $10,651.37, $1,065.10 Penalty, Negligence

$1,065.14 Penalty, Finality

For Petitioner: Sergio Godinez, Sole Proprietor
For Sales and Use Tax Department: Kevin Hanks, Hearing Representative

Contribution Disclosures pursuant to Government Code Section 15626: No contributions were disclosed.

Issue:Whether the evidence shows that taxable sales were correct as reported.

Action: Upon motion of Mr. Klehs, seconded by Mr. Chiang and unanimously carried, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, Mr. Andal absent, the Board ordered that the measure of tax be reduced by 10% and directed staff to establish a generous payment plan for the petitioner.

Llamas Plastics, Inc., SR AC 13-706352-002; 89000067460

1-1-94 to 5-31-97, $86,603.00 Claim for Refund

SR AC 13-706352-010; 42153

1-1-96 to 12-31-98, $17,081.00 Tax

For Petitioner: Carol Doherty, Office Manager
Peter Aston, Accountant
Raymond Aston, Accountant
For Sales and Use Tax Department: Jeffrey Graybill, Counsel

Contribution Disclosures pursuant to Government Code Section 15626: No contributions were disclosed.

Issues:Whether the title passage clause in petitioner's fixed price contracts with the U.S. Government transferred title of overhead supplies prior to petitioner's use, thereby entitling petitioner to either a refund or credit for tax previously paid in error in excess of the measure of tax allowed in the audit.

Whether petitioner is entitled to a refund based on its claimed reliance on erroneous advice.

Ms. Mandel stated she would not be participating in the petition of, Llamas Plastics, Inc., SR AC 13-706352-002; 89000067460, and left the Boardroom.

Action: Mr. Parrish moved to grant the petition. Motion failed for lack of a second. Mr. Klehs moved the petition be submitted for decision. Motion failed for lack of a second. The Board deferred consideration of this matter.

Ms. Mandel entered the Boardroom.

Joseph John Carchio, SR EA 99-244034-010; 89002164450

1-1-93 to 12-31-96, $55,111.04 Tax, $5,511.09 Penalty, Negligence

$5,511.10 Penalty, Finality

For Petitioner: No Appearance
For Sales and Use Tax Department: Kevin Hanks, Hearing Representative

Contribution Disclosures pursuant to Government Code Section 15626: No contributions were disclosed.

Issues:Whether the audited understatement of taxable sales has been established in accordance with the facts.

Whether the relief from the interest liability is warranted.

Whether relief from the penalty for negligence penalty is warranted.Whether relief from the finality penalty is warranted.

Action: Upon motion of Mr. Chiang, seconded by Mr. Klehs and unanimously carried, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, Mr. Andal absent, the Board ordered that the petition be redetermined as recommended by the Appeals Section.

Mr. Klehs left the Boardroom.

John Anthony Flores, SR EA 99-142225-010; 890002120550

9-15-92 To 6-30-95, $4,883.18 Tax

For Petitioner: John A. Flores
For Sales and Use Tax Department: Jeffrey Graybill, Counsel

Contribution Disclosures pursuant to Government Code Section 15626: No contributions were disclosed.

Issue:Whether the evidence provided demonstrates that the envelopes at issue that were sold to LA Mission were distributed by LA Mission with LA Mission's newsletter, thereby making petitioner's sales of the envelopes to LA Mission exempt pursuant to California Code of Regulations, Title 18, Section 1590, Subdivision (a) (3).

Action: Upon motion of Mr. Chiang, seconded by Mr. Parrish and unanimously carried, Mr. Parrish, Mr. Chiang and Ms. Mandel voting yes, Mr. Andal and Mr. Klehs absent, the Board ordered that the petition be granted as to the disputed measure of tax.

G & F Roof Supply, Inc.; SR AA 99-317711-010; 89002197440

10-1-93 to 3-31-97, $80,908.01 Tax

For Petitioner: No Appearance
For Sales and Use Tax Department: Kevin Hanks, Hearing Representative

Action: The Board took no action.

Mr. Klehs entered the Boardroom.

Laser Express, Inc., SR FH 25-919546-010; 89000630770

4-1-92 to 3-31-95, $13,149.15 Tax

For Petitioner: No Appearance
For Sales and Use Tax Department: Richard Goodrich, Hearing Representative

Contribution Disclosures pursuant to Government Code Section 15626: No contributions were disclosed.

Issues:Whether the evidence establishes that certain sales were nontaxable sales for resale.

Alternatively, whether the evidence establishes that certain disallowed claimed sales for resale qualify as exempt sales in foreign commerce or exempt sales to the U.S. Government.

Whether the method of testing is representative of petitioner's operations.

Action: Upon motion of Mr. Klehs, seconded by Mr. Chiang and unanimously carried, Mr. Parrish, Mr. Klehs and Mr. Chiang voting yes, Ms. Mandel not participating, Mr. Andal absent, the Board ordered that the petition be redetermined as recommended by the Appeals Section.

FINAL ACTION ON PETITIONS HEARD - NOVEMBER 30, 2000

Upon motion of Mr. Chiang, seconded by Mr. Parrish and unanimously carried, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, Mr. Andal absent, the Board ordered that the petition of Thomas A. Monteleone, SR AC 13-638787-010; 89000061760, be redetermined with the measure of tax reduced by 25%.

 

Upon motion of Mr. Klehs, seconded by Mr. Chiang and unanimously carried, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, Mr. Andal absent, the Board ordered that the petition of ZMA, Inc., SX AC 99-767509-010; 89002387220, be redetermined as recommended by the Appeals Section.

 

Upon the motion of Mr. Klehs, seconded by Mr. Chiang and unanimously carried, Mr. Parrish, Mr. Klehs and Mr. Chiang voting yes, and Ms. Mandel not participating, Mr. Andal absent, the Board ordered that the petition of Llamas Plastics, Inc., SR AC 13-706352-002; 89000067460, be redetermined as recommended by the Appeals Section.

Mr. Klehs moved the petition be redetermined. Mr. Chiang offered a substitute motion, seconded by Mr. Parrish and duly carried, Mr. Parrish, Mr. Chiang and Ms. Mandel voting yes, Mr. Klehs voting no, Mr. Andal absent, the Board ordered that the petition of Cena L. & Yakov Abergel, SR AS 18-734327-010; 89000246870;West L.A. Wholesale Company, Inc., SR AS 97-009140-010, -020; 89002034160, -180, be redetermined with the measure of tax reduced by 10%.

The Board adjourned at 4:00 p.m.

The foregoing minutes are adopted by the Board on March 29, 2001.