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AEROSPACE CORP. v. STATE BD. OF EQUALIZATION

Docket No. B036583.

218 Cal.App.3d 1300 (1990)

267 Cal. Rptr. 685

AEROSPACE CORPORATION, Plaintiff and Respondent, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

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

March 20, 1990.

Attorney(s) appearing for the Case

COUNSEL

John K. Van de Kamp, Attorney General, Edmond B. Mamer and Richard E. Nielsen, Deputy Attorneys General, for Defendant and Appellant.

Hill, Farrer & Burrill, Jack R. White and Vincent C. Page for Plaintiff and Respondent.

OPINION

LILLIE, P.J.

The State Board of Equalization (Board) appeals from judgment entered in favor of the Aerospace Corporation (Aerospace) in consolidated actions for the refund of sales and use taxes levied on Aerospace for its use of certain materials purchased by it for the performance of its contracts with the federal government.

FACTUAL AND PROCEDURAL BACKGROUND

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