Personal Income Tax Appeal Form - Decision On Petition For Rehearing - Board Of Equalization - State Of California (Expired 2006) Page 2

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from receiving a fair consideration.
Furthermore, appellants have not provided any newly discovered
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evidence or demonstration that the evidence was insufficient to justify the decision.
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For the foregoing reasons, appellants’ petition is hereby denied and our decision dated
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November 1, 2005, is affirmed.
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We note that the November 1, 2005 decision received by appellants is the Board’s determination on this appeal. Further,
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we point out that in making our determination, this Board considered all material submitted by the parties.
Appeal of Byron Howell and Donna Howell
NOT TO BE CITED AS PRECEDENT
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