Delta Air Lines, Inc. v. State Board of Equalization

Opinion

HANSON, J.

On March 8, 1983, plaintiff Delta Air Lines, Inc. (hereinafter Delta) brought an action pursuant to Revenue and Taxation Code section 6933 1 to recover sales and use taxes and interest totalling $37,687.68, paid under protest to the State Board of Equalization of the State of California (hereinafter Board). Plaintiff also sought declaratory relief and the imposition of a constructive trust. Board was the named defendant.

Trial was by the court, sitting without a jury. The parties stipulated to certain facts, presented agreed-upon exhibits and deposition testimony, as well as…