NOURSE, P.J.
Plaintiff sued to recover the amount collected by defendants as a "use" tax on certain equipment on airplanes of plaintiff located in this state. It was the theory of the plaintiff that the personal property taxed herein was exempt from taxation under section 6366 of the Revenue and Taxation Code. Plaintiff had judgment.
The code section reads: "§ 6366. There are exempted from the taxes imposed by this part the gross receipts from the sale...
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