This government document is issued by The Office of Tax Appeals for use in California
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https://www.google.com/url?client=internal-element-cse&cx=001779225245372747843:omqfkwsvk9w&q=https://ota.ca.gov/wp-content/uploads/sites/54/2020/06/19044600_Ferrie_Opinion_Revised_043020SD_1.pdf&sa=U&ved=2ahUKEwiT7KH4mIXyAhVu-ioKHbfGAuU4KBAWMAN6BAgIEAE&usg=AOvVaw3eRa3BPG4hp1tp5zCgt9PQ