Welcome to the State Board of Equalization

Business Taxes Board Memorandum Opinions in 1969

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Appeal Name Date
Anthony J. Carsello
A DESIGNS
PRODUCT
WORKING MODELS
ADVERTISING AGENCIES, COMMERCIAL ARTISTS AND DESIGNERS
TAXABLE GROSS RECEIPTS
NONTAXABLE SERVICES
People v. Grazer (1956) 138 Cal.App.2d 274
Albers v. State Board of Equalization (1965) 237 Cal.App.2d 494
(See also, Heather Preston v. State Board of Equalization (2001) 25 Cal.4th 197 and California Code of Regulations, title 18, section 1507 regarding technology transfer agreements)		 Feb. 25, 1969

Eric Eckstein
DRAWINGS
TRUE OBJECT OF CONTRACT
SALE OF TANGIBLE PERSONAL PROPERTY V. SERVICES
Revenue and Taxation Code section 6006 subdivision (f)
Revenue and Taxation Code section 6012 subdivision (a)
People v. Grazer (1956) 138 Cal.App.2d 274
Albers v. State Board of Equalization (1965) 237 Cal.App.2d 494
(See also, Heather Preston v. State Board of Equalization (2001) 25 Cal.4th 197 and California Code of Regulations, title 18, section 1507 regarding technology transfer agreements)

Aug. 7, 1969

Gift Exchange Business
GIFT EXCHANGE
TRADE-IN
SALE
GROSS RECEIPTS
Revenue and Taxation Code section 6006, subdivision (a)
Revenue and Taxation Code section 6012, subdivision (a)

 June 4, 1969

Lawrence Roberts
TREES OR SHRUBS
LEASED SAME FORM AS ACQUIRED
Revenue and Taxation Code section 6006, subdivision (g)(5)

 Jan. 7, 1969

Micro Reproduction Services, Inc.
SALES OF TANGIBLE PERSONAL PROPERTY v. SERVICES
Revenue and Taxation Code section 6012
Revenue and Taxation Code section 6016
People v. Grazer (1956) 138 Cal.App.2d 274
Albers v. State Board of Equalization (1965) 237 Cal.App.2d 494

 March 25, 1969

Stanley Blaine Worthington
PREDECESSOR RAISES SAME ISSUES AS SUCCESSOR

 March 25, 1969