AMERICAN AIRLINES, INC. v. STATE BOARD OF EQUALIZATION

Docket No. 26775.

216 Cal.App.2d 180 (1963)

30 Cal. Rptr. 590

AMERICAN AIRLINES, INC., Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

Court of Appeals of California, Second District, Division One.

May 15, 1963.


Attorney(s) appearing for the Case

Overton, Lyman & Prince, Carl J. Schuck, Debevoise, Plimpton, Lyons & Gates and Marvin Lyons for Plaintiff and Appellant.

Stanley Mosk, Attorney General, Dan Kaufmann, Assistant Attorney General, and Neal J. Gobar, Deputy Attorney General, for Defendant and Respondent.


FOURT, J.

This is an appeal from a judgment adjudging that plaintiff is not entitled to a refund of use taxes paid to the state in the amount of $181,385.61.

The taxes involved are for a five-year period from July 1, 1952, to June 30, 1957, and were assessed by respondent under the California Sales and Use Tax Law and paid under protest by appellant.

The facts were stipulated in a lengthy written stipulation...

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