PAN AMER. W. AIRWAYS v. STATE BD. EQUAL

Docket No. 16221.

131 Cal.App.2d 638 (1955)

281 P.2d 23

PAN AMERICAN WORLD AIRWAYS, INC. (a Corporation), Respondent, v. STATE BOARD OF EQUALIZATION et al., Appellants.

Court of Appeals of California, First District, Division Two.

March 21, 1955.


Attorney(s) appearing for the Case

Edmund G. Brown, Attorney General, James E. Sabine, Assistant Attorney General, Ernest P. Goodman and Sho Sato, Deputy Attorneys General, for Appellants.

Athearn, Chandler & Hoffman, F.G. Athearn and Leigh Athearn for Respondent.


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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