1. Home
  2. Browse Decisions
  3. Cal.App.4th
  4. 1 Cal.App.4th
  5. 1 Cal.App.4th 1527 (1991)
 

MCI AIRSIGNAL, INC. v. STATE BD. OF EQUALIZATION

Docket No. A050006.

1 Cal.App.4th 1527 (1991)

2 Cal. Rptr.2d 746

MCI AIRSIGNAL, INC., Plaintiff and Respondent, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

Court of Appeals of California, First District, Division One.

December 20, 1991.

Attorney(s) appearing for the Case

COUNSEL

John K. Van de Kamp and Daniel E. Lungren, Attorneys General, Timothy G. Laddish, Assistant Attorney General, Richard F. Finn and Julian O. Standen, Deputy Attorneys General, for Defendant and Appellant.

Morrison & Foerster, Franklin C. Latcham, Charles J. Moll III and Steven E. Turner for Plaintiff and Respondent.

OPINION

DOSSEE, J.

This appeal presents an issue of first impression in California: whether the Sales and Use Tax Law applies to receipts from the furnishing of paging devices in conjunction with telephone paging services. We conclude it does not.

FACTS

During the years involved in this appeal, 1974-1981, MCI Airsignal, Inc., (hereafter MCI) was in the business of providing telephone paging services. Each customer...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases