CENTURY GEOPHYSICAL CORP. v. CAL. BD. OF EQUALIZATION

No. 75-2257.

564 F.2d 342 (1977)

CENTURY GEOPHYSICAL CORP., a corporation, Plaintiff and Appellee, v. CALIFORNIA BOARD OF EQUALIZATION et al., Defendants and Appellants.

United States Court of Appeals, Ninth Circuit.

Dissenting Opinion November 25, 1977.

Rehearing Denied December 9, 1977.


Attorney(s) appearing for the Case

Charles C. Kobayashi, Deputy Atty. Gen. (argued), Sacramento, Cal., for defendants and appellants.

Lance Stockwell (argued), of Boesche, McDermott & Eskridge, Tulsa, Okl., for plaintiff and appellee.

Before KILKENNY and ANDERSON, Circuit Judges, and CRAIG, District Judge.


CRAIG, District Judge.

The California Board of Equalization appeals from an order of the District Court enjoining the Board from interfering with Century Geophysical's (Century's) rights under a sales agreement with C. A. Systems, Inc. (Systems). We affirm.

The underlying dispute concerns the Board's attempts to collect certain taxes allegedly owing from Century Automation, Inc. (Automation), a company once a wholly-owned subsidiary of Century.

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