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INTERNATIONAL BUS. MACH. v. STATE BD. OF EQUALIZATION

Docket No. L.A. 31114.

26 Cal.3d 923 (1980)

INTERNATIONAL BUSINESS MACHINES, Plaintiff and Respondent, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

Supreme Court of California.

April 17, 1980.

Attorney(s) appearing for the Case

COUNSEL

Evelle J. Younger and George Deukmejian, Attorneys General, Ernest P. Goodman, Assistant Attorney General, Philip M. Plant and Philip C. Griffin, Deputy Attorneys General, for Defendant and Appellant.

O'Melveny & Myers, Bennett W. Priest, Donald R. Spuehler, Frederick A. Richman and Dean M. Weiner for Plaintiff and Respondent.

OPINION

TOBRINER, J.

Defendant State Board of Equalization (hereafter Board) appeals from a judgment awarding plaintiff International Business Machines (hereafter IBM) a sales tax refund of $735,196.27 for taxes paid by IBM during 1965-1967.1 The Board contends that the trial court erred in concluding that certain lease receipts were exempt from taxation under a "grandfather clause" contained in Assembly...

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