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  5. 158 Cal.App.3d 582 (1984)
 

CAPITOL RECORDS, INC. v. STATE BD., EQUALIZATION

Docket No. 21260.

158 Cal.App.3d 582 (1984)

204 Cal. Rptr. 802

CAPITOL RECORDS, INC., Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

Court of Appeals of California, Third District.

July 24, 1984.

Attorney(s) appearing for the Case

COUNSEL

Donovan, Leisure, Newton & Irvine, Hunton & Williams, Baity & Joseph, John Cooley Baity, Theodore S. Hope, Jr., Richard H. Sayler, Edward L. Marx and Lloyd C. Blankfein for Plaintiff and Appellant.

Irell & Manella, Kenneth I. Sidle and Lawrence E. Goldenhersh as Amici Curiae on behalf of Plaintiff and Appellant.

George Deukmejian and John K. Van de Kamp, Attorneys General, and Edward P. Hollingshead, Deputy Attorney General, for Defendant and Respondent.

OPINION

SIMS, J.

In this case, we hold, among other things, that the State Board of Equalization (Board) properly imposed use tax on plaintiff's acquisition of master sound tapes, made by independent producers and used in the production of phonograph records, even though the Board did not impose tax on the acquisition by major movie studios of movies made by independent film producers and also useful in the production of phonograph...

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