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This document contains a virtual transcript of the proceedings regarding the appeal by Gordon S. Scholler and Sheila G. Scholler against the Franchise Tax Board concerning a non-business bad debt deduction and related tax issues for the year 2003. The hearing was conducted via Zoom videoconference on September 27, 2024. It includes testimonies from various witnesses about the financial situation of N\'Lightning Software Development, Inc. and the deductions claimed by the appellants.
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OTA Case No 20056173 is a unique identifier for a specific case being reviewed or processed by an organizational tribunal or adjudicatory body.
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