Approved Minutes Wednesday, February 2, 2000

The Board met at its offices at 5901 Green Valley Circle, Culver City, at 9:05 a.m. with Chairman Andal and Mr. Klehs present, and Ms. Mandel present on behalf of Dr. Connell in accordance with Government Code Section 7.9.

BUSINESS TAXES HEARINGS

Ahmad Daftari, SR AC 13-846442-010, 89000089330

4-1-93 to 3-31-96, $5,702.08

For Petitioner: Ahmad Daftari
Banram Tabrizi, Accountant
For Sales and Use Tax Department: Kevin Hanks, Hearing Representative

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

Issue: Whether taxable sales established by observation tests would more accurately represent the true sales activity of the business rather than the taxable sales established by the Department using the markup method.

During hearing of this petition, Vice-Chairman Parrish and Mr. Chiang entered the Boardroom.

Action: 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 be redetermined with adjustments and deleting the negligence penalty.

Barbara J. Fuller-Rawashdeh & Ghazi M. Rawashdeh, SR AC 13-875766-010, 89000097020

10-1-92 to 9-30-95, $15,845.40

For Petitioner: Barbara J. Fuller-Rawashdeh
Ghazi M. Rawashdeh
Juan Guzman, CPA
Dean Alkalla, CPA
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 cost of sales used to compute taxable sales was established in accordance with the facts.

Action: Mr. Klehs moved that the petition be submitted for decision. The motion failed for lack of a second. Upon motion of Mr. Parrish, seconded by Mr. Chiang and duly carried, Mr. Andal, Mr. Parrish and Mr. Chiang voting yes, Mr. Klehs and Ms. Mandel voting no, the Board ordered that the petition be submitted for decision, deleting the penalty.

Metropolitan Culinary SVC, Inc., SR AC 13-888685-010, 89000100850

7-1-92 to 6-30-95, $47,050.75

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

Action: The Board took no action.

Ms. Mandel left the Boardroom.

Reliastar Life Insurance Company, IT ET 34-000267-010, 89000895720

1992 to 1994, $35,921.77

For Petitioner: Andrew G. Loeb, Attorney
Lori Nuebel, Attorney
For Special Taxes Department: David Levine, Acting Assistant Chief Counsel Bill Kimsey, Supervising Tax Auditor II
John M. Fogg, Dept. of Insurance
Tony Sangwand, Dept. of Insurance
Jenny Chuang, Dept. of Insurance
David K. Okumura, Senior Insurance
Examiner, Dept. of Insurance
Robert Palumbo, Supervising Insurance Examiner, Dept of Insurance

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

Issue: Whether administrative management fees or surrender fees charged against the contract value of a variable life insurance policy constitute gross premiums subject to tax.

Whether administrative management fees or surrender fees charged against a premium deposit for a variable annuity contract constitute gross premiums subject to tax.

Whether the claim for refund may be increased if it is asserted more than four years after April 1 of the year following the year for which tax was allegedly overpaid.

Action: Upon motion of Mr. Klehs, seconded by Mr. Parrish and unanimously carried, Mr. Andal, Mr. Parrish, Mr. Klehs and Mr. Chiang voting yes, Ms. Mandel absent and not participating in accordance with Government Code Section 7.9, the Board ordered that the petition be granted.

Upon motion of Mr. Klehs, seconded by Mr. Parrish and duly carried,

Mr. Andal, Mr. Parrish, Mr. Klehs voting yes, Mr. Chiang voting no, Ms. Mandel absent and not participating in accordance with Government Code Section 7.9, the Board ordered that a memorandum opinion be prepared and brought back for the Boards consideration in 30 days.

Ms. Mandel entered the Boardroom.

Nelson Thomas Medical Supplies, SR EA 99-361078-010, 89002217130

7-1-93 to 6-30-96, $190,539.07

For Petitioner: Appearance Waived
For Sales and Use Tax Department: Janice Thurston, Counsel

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

Issue: Whether the lymphedema pumps qualify as exempt medicines.

Alternatively, whether the measure of tax should exclude installation charges and the charge for the sleeve itself.

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

Road Runner Sports, Inc., SX FH 25-846814-010; 020, 89000587160, 89000587171

7-1-92 to 3-31-94, $171,700.96

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.

Issue: Whether the evidence shows that the transactions with two out-of-state photographers are neither sales nor leases.

Whether the evidence shows that the audit sampling method is improper and invalid.

Whether petitionerís allegation that the excess shipping charges are not subject to tax warrants relief from the sales tax.

Whether petitioner is entitled to an offset of an overpayment made in the prior audit period against an underpayment for this period.

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 petitions be redetermined with adjustments on items E & F and redetermine the remainder as recommeded by the Appeals Section.

Transco Air TCO Insurance Services, SP UT 82-633634-010, 89001114210

9-30-91, $309,165.19

For Petitioner: Appearance Waived
For Sales and Use Tax Department: Warren Astleford, Counsel

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

Issue: Whether petitionerís purchase and use of the aircraft is exempt from tax as an aircraft sold for use as a common carrier.

Whether an inability to pay the tax warrants relief from the tax.

Action: 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 be redetermined as recommended by the Appeals Section.

Rafael & Olea Penilla, SR AA 11-711802-010, 89000019370

4-1-94 to 3-31-97, $11,296.13

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

Action: The Board took no action on this matter.

Chong Hing Goldsmith Corp., LTD, SY AA 11-742438-001, 89000022870

1-1-92 to 12-31-94, $197,960.90

For Petitioner: No Appearance
For Sales and Use Tax Department: Janice Thurston, Counsel

Action: The Board took no action on this matter.

Imperial Valley Truck-Part Sales, SY FH 25-617809-030, 89000514650

7-1-92 to 12-21-93, $61,761.89

For Petitioner: Mark Sawaya, Vice President
For Sales and Use Tax Department: Sharon Jarvis, Counsel

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

Issue: Whether relief from the penalty for fraud or intent to evade the tax is warranted.

Action: Mr. Klehs moved that the petition be submitted for decision. The motion failed for lack of a second.

Mr. Parrish moved that the fraud penalty be reduced to a negligence penalty. The motion was seconded by Mr. Andal but failed to carry, Mr. Andal and

Mr. Parrish voting yes, Mr. Klehs, Mr. Chiang and Ms. Mandel voting no.

Upon motion of Mr. Klehs, seconded by Mr. Chiang and duly carried,

Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, Mr. Andal and Mr. Parrish voting no, the Board ordered that the petition be redetermined as recommended by the Appeals Section.

Daniel J. Goodman, Bret A. and Loris A. Potts, SR AC 13-828651-010, 89000085270

4-1-90 to 6-30-92, $123,693.95

For Petitioner: Jason C. DeMille, Attorney
Bret A. Potts
Loris A. Potts
Sharon Jarvis, Counsel

Contribution: Disclosures pursuant to Government Code Section 15626: No contribution disclosure statement was filed for Daniel J. Goodman. No contributions were disclosed.

Issue: Whether Mr. Goodman has the authority to act for the partnership in signing the waiver of the statute of limitations.

Action: Upon motion of Mr. Parrish, seconded by Mr. Andal and duly carried, Mr. Andal, Mr. Parrish, Mr. Klehs and Mr. Chiang voting yes, Ms. Mandel abstaining then voting no, the Board ordered that the fraud penalty be deleted.

Upon motion of Mr. Andal, seconded by Mr. Klehs and unanimously carried, Mr. Andal, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, the Board ordered that fraud penalty continue to be assessed against Daniel J. Goodman.

Upon motion of Mr. Andal, seconded by Mr. Klehs and duly carried, Mr. Andal, Mr. Parrish, Mr. Klehs and Mr. Chiang voting yes, Ms Mandel voting no, the Board ordered that Mr. Pottsí statement be accepted and that the measure of tax be reduced by 40 percent.

Mr. Klehs left the Boardroom.

Mr. Chiang moved that the remainder of the petition with regard to the third and fourth quarters be redetermined as recommended by the Appeals Section. The motion was seconded by Ms. Mandel but failed to carry, Mr. Chiang and Ms. Mandel voting yes, Mr. Andal voting no, Mr. Parrish passing then voting no, Mr. Klehs absent. The Board deferred consideration of this matter.

The Board recessed at 11:00 a.m. and reconvened at 1:30 p.m. with Mr. Andal, Mr. Parrish and Ms. Mandel present.

BUSINESS TAXES HEARINGS

Superior Engineered Products Inc., SY EH 12-048652-010, 89000037680

7-1-91 to 6-30-94, $52,797.32

For Petitioner: David L. Isa, CPA
For Sales and Use Tax Department: Mark Woolston, Hearing Representative

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

Issue: Whether the evidence shows that certain disallowed sales are valid sales for resale.

Whether petitionerís delivery charges are nontaxable.

Whether the statistical sample used to project disallowed claimed nontaxable sales is invalid and inaccurate.

Action: Upon motion of Mr. Parrish, seconded by Ms. Mandel and unanimously carried, Mr. Andal, Mr. Parrish and Ms. Mandel voting yes, Mr. Klehs and Mr. Chiang absent, the Board ordered that the measure of tax be reduced to $113,419 and that the measure of tax for delivery charges in the amount of $80,733 be deleted.

Mr. Chiang entered the Boardroom.

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

Jorge Enrique Salguero, SR AB 12-721438-010, 89000051020

1-1-92 to 9-30-95, $66,890.92

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

Action: The Board took no action on this matter.

Globe Auto Sale Inc., SR AC 13-799210-010, 89000079450

4-1-94 to 9-30-97, $342,327.04

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

Action: The Board took no action on this matter.

Robert Haddad, Haddad Advertising, Inc., Donal Bannister & Robert Haddad

SN AC 52-002380-010; 89000963210

7-1-92 to 12-11-92, $3,756.07

SN AC 52-002381-010; 89000963230

12-1-92 to 6-30-95, $6,314.57

SR AC 13-807211-010; 020, 89000080880; 89000080900

7-1-92 to 9-30-93, $6,402.19

For Petitioner: David S. Halcrow, CPA
Robert Haddad
For Sales and Use Tax Department: Janice Thurston, Counsel

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

Issue: Whether the evidence shows that the unreported sales include nontaxable radio income receipts.

Whether the evidence shows that the audited amount of taxable sales for the period January 1, 1993 through June 30, 1995 is excessive.

Whether the evidence shows that the disallowed claimed nontaxable concept sales include nontaxable income from media placements.

Mr. Klehs entered the Boardroom during hearing of this petition.

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 30 days to submit additional documentation, the Department 30 days to respond and the Appeals Section 30 days to make a recommendation to the Board.

ACTION ON CASES HEARD FEBRUARY 3, 2000

Mr. Andal directed that the vote be reopened for the petition of Daniel J. Goodman, Bret A. and Loris A. Potts, SR AC 13-828651-010, 89000085270. Mr. Klehs voted yes. The Board ordered that the petition be redetermined with regard to the third and fourth quarters as recommended by the Appeals Section.

Upon motion of Mr. Chiang, seconded by Mr. Andal and unanimously carried, Mr. Andal, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, the Board directed the staff to collect from Daniel J. Goodman as soon as possible and apply the funds to Bret A. and Loris A. Pottsí remaining liability.

BUSINESS TAXES HEARINGS

Modtech, Inc. SR EH 23-762962-010,001, 89000411250, 89000411230

4-1-91 to 3-31-94, $158,072.38

For Petitioner: Patrick J. Leone, CPA
Michael Rhodes, President
For Sales and Use Tax Department: Sharon Jarvis, Counsel

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

Issue: Whether charges for delivery by petitionerís facilities should be included in the measure of tax.

Whether the measure of tax should be adjusted for sales tax reimbursement included.

Whether the district transactions and use taxes apply to petitionerís deliveries in special districts.

Whether relief from the negligence penalty is warranted.

Action: Ms. Mandel moved that the petition be submitted for decision. The motion was seconded by Mr. Klehs but was not voted on.

Mr. Parrish moved that the tax be reduced by 85 percent. The motion was seconded by Mr. Andal but failed to carry, Mr. Andal and Mr. Parrish voting yes, Mr. Klehs, Mr. Chiang and Ms. Mandel voting no.

Mr. Parrish moved that the penalty be deleted. The motion was seconded by Mr. Andal but failed to carry, Mr. Andal and Mr. Parrish voting yes, Mr. Klehs, Mr. Chiang and Ms. Mandel voting no.

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 submitted for decision.

Palace Holdings, Inc., SR AS 11-802944-010, 89000032930

4-19-91 to 3-31-94, $82,074.29

For Petitioner: Joseph A. Vinatieri, Attorney
Kate Neill, President
C. Robin Scott, CPA
Patrick J. Leone, CPA
For Sales and Use Tax Department: Kevin Hanks, Hearing Representative

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

Issue: Whether the audited understatement was established in accordance with the facts.

Whether audited catering sales are nontaxable facility rental fees and therefore not part of taxable gross receipts.

Action: 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 be submitted for decision, granting the taxpayer 30 days to submit additional documentation and the Appeals Section 60 days thereafter to review the documentation and provide a recommendation to the Board.

Early Warning Ventures, Inc., SX DHJ 99-216767-010, 89002152380

4-1-93 to 3-31-96, $117,656.58

For Petitioner: Appearance Waived
For Sales and Use Tax Department: Kevin Hanks, Hearing Representative

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

Issue: Whether audited taxable sales were established in accordance with the facts.

Whether relief from the negligence penalty is warranted.

Action: Upon motion of Mr. Andal, seconded by Mr. Klehs 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.

Kietzke Enterprises, Inc., SY EA 24-887983-020, 89000482440

7-1-92 to 6-30-95, $73,896.09

For Petitioner: Robert V. Klems, Jr., CPA
For Sales and Use Tax Department: Warren Astleford, Counsel

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

Issue: Whether the measure of disallowed exempt sales was established in accordance with the facts.

Whether use tax in the measure of $46,000 has been paid to the Board for petitionerís leases of automobiles from DML, Inc., a Nevada corporation.

Action: Mr. Andal moved that .3984 be eliminated from the basis of tax. The motion was seconded by Mr. Parrish but failed to carry, Mr. Andal and Mr. Parrish voting yes, Mr. Klehs, Mr. Chiang and Ms. Mandel voting no.

Mr. Andal moved that the resale certificate in Exhibit A1 be accepted in good faith. The motion was seconded by Mr. Parrish but failed to carry, Mr. Andal and Mr. Parrish voting yes, Mr. Klehs, Mr. Chiang and Ms. Mandel voting no.

Mr. Parrish moved that Exhibits A2 and A3 be eliminated from the basis. The motion failed for lack of a second.

Upon motion of Mr. Andal, seconded by Mr. Parrish and unanimously carried, Mr. Andal, Mr. Parrish, Mr. Klehs and Mr. Chiang voting yes, Ms. Mandel abstaining, the Board ordered that Exhibit A1 be eliminated from the basis.

Mr. Parrish moved that A3 be eliminated from the basis. The motion was seconded by Mr. Andal but failed to carry, Mr. Andal and Mr. Parrish voting yes, Mr. Klehs, Mr. Chiang and Ms. Mandel voting no.

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

The Board recessed from 3:45 p.m. to 3:55 p.m. and reconvened with Mr. Andal, Mr. Parrish, Mr. Klehs and Ms. Mandel present.

BUSINESS TAXES HEARINGS

Fay Kricun, SR AS 53-000077-010; 020, 89000969640, 89000969650

1-1-93 to 12-31-95, $97,281.58

For Petitioner: Michael Klein, Attorney
Fay Kricun
For Sales and Use Tax Department: Sharon Jarvis, Counsel

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

Issue: Whether Fay Kricun is liable for the liabilities determined against the corporation.

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

Mr. Chiang entered the Boardroom.

Hamid & Hossein Asemanfar, SR AC 13-883621-010, 89000099100

2-1-92 to 12-31-95, $298,780.22

For Petitioner: Hossein Asemanfar
For Sales and Use Tax Department: Janice Thurston, Counsel

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

Issue: Whether petitioner has provided evidence to show that audited taxable measure includes exempt sales in interstate or foreign commerce, and nontaxable sales for resale.

Whether the audited taxable measure was established in accordance with the facts.

Whether relief from the fraud penalty is warranted.

Action: 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 be submitted for decision.

Izhak Delshad, SY AC 13-886982-010, 89000100190

4-1-92 to 12-31-96, $60,107.31

For Petitioner: Mark Rosenberg, Attorney
Izhak Delshad
For Sales and Use Tax Department: Kevin Hanks, Hearing Representative

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

Issue: Whether audited taxable sales were established in accordance with the facts.

Whether relief from the fraud penalty is warranted.

Action: Upon motion of Mr. Chiang, seconded by Mr. Klehs 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.

Youssef Lazarnejad, SR AC 13-878099-010, 89000097730

4-1-93 to 3-31-96, $108,649.83

For Petitioner: Youssef Lazarnejad
For Sales and Use Tax Department: David Levine, Acting Assistant Chief Counsel

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

Issue: Whether relief from the fraud penalty is warranted.

Whether the evidence shows that the audited taxable sales are excessive.

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 submitted for decision, granting the taxpayer 30 days to provide additional documentation, the Department 30 days to review the documentation and 30 days thereafter to the Appeals Section to provide a recommendation to the Board.

ACTION ON CASES HEARD FEBRUARY 3, 2000

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 Barbara J. Fuller-Rawashdeh & Ghazi M. Rawashdeh, SR AC 13-875766-010, 89000097020, 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 Superior Engineered Products, Inc., SY EH 12-048652-010, 89000037680, be redetermined as recommended by the Appeals Section.

Mr. Klehs moved that the petitions of Modtech, Inc., SR EH 23-762962-010, 001, 89000411250, 89000411230, be redetermined as recommended by the Appeals Section. The motion failed for lack of a second. Upon motion of Mr. Parrish, seconded by Mr. Chiang and duly carried, Mr. Andal, Mr. Parrish and Mr. Chiang voting yes, Mr. Klehs and Ms. Mandel voting no, the Board ordered that the penalty be deleted.

Upon motion of Mr. Klehs, seconded by Mr. Chiang and duly carried, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, Mr. Andal and Mr. Parrish voting no, the Board ordered that the remainder of the petition be redetermined as recommended by the Appeals Section.

Upon motion of Mr. Klehs, seconded by Ms. Mandel and duly carried, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, Mr. Andal voting no, Mr. Parrish passing then voting no, the Board ordered that the remainder of the petition of Kietzke Enterprises, Inc., SY EA 24-887983-020, 89000482440, be redetermined as recommended by the Appeals Section.

Upon motion of Mr. Andal, seconded by Mr. Klehs and unanimously carried, Mr. Andal, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, the Board ordered that the petition of Hamid & Hossein Asemanfar, SR AC 13-883621-010, 89000099100, be redetermined as recommended by the Appeals Section

Upon motion of Mr. Andal, seconded by Mr. Klehs and duly carried, Mr. Andal, Mr. Parrish, Mr. Klehs and Ms. Mandel voting yes, Mr. Chiang voting no, the Board ordered that the petition of Izhak Delshad, SY AC 13-886982-010, 89000100190, be redetermined as recommended by the Appeals Section.

The Board adjourned at 4:45 p.m.

The foregoing minutes are adopted by the Board on March 16, 2000.