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UNION OIL CO. v. STATE BD. OF EQUAL.

Docket No. Sac. 7356.

60 Cal.2d 441 (1963)

386 P.2d 496

34 Cal. Rptr. 872

UNION OIL COMPANY OF CALIFORNIA, Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

Supreme Court of California. In Bank.

November 14, 1963.

Attorney(s) appearing for the Case

Hart H. Spiegel and Brobeck, Phleger & Harrison for Plaintiff and Appellant.

Stanley Mosk, Attorney General, Ernest P. Goodman and John J. Klee, Jr., Deputy Attorneys General, for Defendant and Respondent.

TOBRINER, J.

In this controversy as to the application of the California use tax to an extra-state sale and leaseback of two tankers we hold that an owner of property "uses" it under the tax statute when he leases it. The use of the lessor through the lease in California is a California use. The trial court's finding that the purchaser at the date of the transaction anticipated that the lessee would use the vessels in California, and the subsequent actual use in California...

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