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BEFORE THE OFFICE OF TAX APPEALS STATE OF CALIFORNIAIN THE MATTER OF THE APPEAL OF,) ) G. HECKER and J. HECKER, ) OTA NO. B. RICHARDS and G. CARISTE, ) ) APPELLANT. ) ) ___ )20096602 20096603TRANSCRIPT OF PROCEEDINGS Cerritos, California Wednesday, September 13, 2023Reported by: ERNALYN M. ALONZO HEARING REPORTERSTATE OF CALIFORNIA OFFICE OF TAX APPEALS1 2BEFORE THE OFFICE OF TAX APPEALS STATE OF CALIFORNIA3 4 5 IN THE MATTER OF THE APPEAL OF, 6 7 8 9) ) G. HECKER and J. HECKER, ) OTA NO
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