Business Taxes Board Memorandum Opinions in 1973

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Appeal Name Date
Continental Trailways, Inc.
TRANSFER BETWEEN RELATED CORPORATIONS
Revenue and Taxation Code section 6005
Feb. 7, 1973
Fresco Sales, Inc.
HOSTESS GIFTS
CONSIDERATION
GROSS RECEIPTS
SALES TO HOSTESSES
Revenue and Taxation Code section 6006
Revenue and Taxation Code section 6012
Revenue and Taxation Code section 6015
Sept. 18, 1973
Nickols Concrete Co., Inc.
EQUIPMENT RENTAL CHARGE
RENTAL v. COSTS FOR SALE OF READY-MIX CONCRETE
Revenue and Taxation Code section 6006, subdivisions (f) and (g)(5)
Revenue and Taxation Code section 6012
Civil Code Section 1925
Entremont v. Whitsell (1939) 13 Cal.2d 290
Service Tank Lines v. Johnson (1943) 61 Cal.App.2d 67
Lowell v. Harris (1937) 24 Cal.App.2d 70
Automatic Canteen Co. v. State Board of Equalization (1965) 238 Cal.App.2d 372
Billig v. Southern Pacific Co. (1922)] 189 Cal. 477
Sept. 18, 1973