1      BEFORE THE CALIFORNIA STATE BOARD OF EQUALIZATION

            2                        450 N STREET

            3                   SACRAMENTO, CALIFORNIA

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            7                    REPORTER'S TRANSCRIPT

            8                      JANUARY 25, 2017

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           12                           ITEM H 

           13      TAX PROGRAM NONAPPEARANCE MATTERS - ADJUDICATORY 

           14                           ITEM H2

           15              FRANCHISE AND INCOME TAX MATTERS

           16                 SECTION 40 (AB 2323) MATTER

           17      3.  ROBERT H. LOWE and SHERYL L. BERKOFF, 571973

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           27                      REPORTED BY:  Kathleen Skidgel 

           28                                     CSR NO. 9039




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            1                        P R E S E N T

            2             

            3    For the Board               
                 of Equalization:           Fiona Ma, CPA
            4                               Chairwoman
                 
            5                               Diane L. Harkey
                                            Vice Chair
            6    
                                            Jerome E. Horton
            7                               Member
                 
            8                               Sen. George Runner (Ret.)
                                            Member                  
            9    
                                            Yvette Stowers 
           10                               Appearing for Betty T. 
                                            Yee, State Controller 
           11                               (per Government Code 
                                            Section 7.9)
           12    
                                            Joann Richmond 
           13                               Chief 
                                            Board Proceedings      
           14                               Division
                 
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            1                               450 N STREET

            2                               SACRAMENTO, CALIFORNIA

            3                               JANUARY 25, 2017

            4                          ---oOo--- 

            5             MS. MA:  Next item.

            6             MS. RICHMOND:  Our next item is H2.3.  It's 

            7    a Section 40 matter.

            8             MS. MA:  Is there a motion?  

            9             MS. HARKEY:  Move to adopt staff 

           10    recommendation.

           11             MR. HORTON:  Second.  

           12             MS. STOWERS:  Objection.  

           13             MR. RUNNER:  Let's see.  This is -- 

           14             MS. STOWERS:  I -- I'm objecting.  I 

           15    established a pattern that when I vote no on the 

           16    case -- 

           17             MR. RUNNER:  Okay.  

           18             MS. STOWERS:  -- I vote no on the summary 

           19    decision.

           20             MR. RUNNER:  Okay.  Okay.  

           21             MS. MA:  Okay.  

           22             MR. RUNNER:  It's not a reflection of 

           23    the -- of the -- of the summary being incorrect.  

           24             MS. STOWERS:  No.

           25             MR. RUNNER:  Okay, gotcha.  Got it.

           26             MS. MA:  Okay, so motion by Ms. Harkey, 

           27    seconded by Mr. Horton, to adopt staff 

           28    recommendation on item H3 --




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            1             MS. RICHMOND:  H2.3.

            2             MS. MA:  -- H2.3.  

            3             With, um, a "no" vote from Ms. Stowers.  

            4             MR. RUNNER:  Mm-hmm.  

            5             MS. MA:  Okay.  

            6                          ---oOo---

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            1                   REPORTER'S CERTIFICATE

            2    

            3    State of California    )

            4                           )  ss

            5    County of Sacramento   )

            6    

            7             I, Kathleen Skidgel, Hearing Reporter for 

            8    the California State Board of Equalization certify 

            9    that on January 25, 2017 I recorded verbatim, in 

           10    shorthand, to the best of my ability, the 

           11    proceedings in the above-entitled hearing; that I 

           12    transcribed the shorthand writing into typewriting; 

           13    and that the preceding pages 1 through 4 constitute 

           14    a complete and accurate transcription of the 

           15    shorthand writing.

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           17    Dated:  February 17, 2017

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           20                           ____________________________

           21                           KATHLEEN SKIDGEL, CSR #9039

           22                           Hearing Reporter

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