Legal Opinion
Lockheed Aircraft Corp. v. State Board of Equalization
California Court of Appeal
Decided May 24, 1978No. Docket Nos. 49983, 49982PublishedCited by 10 opinions
1Opinion of the Court
Opinion
HANSON, J. —
The State Board of Equalization of the State of California (hereinafter referred to as the Board) appeals from judgments favoring the taxpayers in two separate suits for refund of sales and use taxes paid brought by Lockheed Aircraft Corporation (hereinafter referred to as Lockheed) and Aerojet-General Corporation on behalf of itself and its predecessor in interest, Space General (hereinafter referred to collectively as Aerojet), respectively (hereinafter sometimes collectively referred to as taxpayers).
Procedural Posture
The Board, after conducting its regular audits of the…
2Cases cited14 opinions
- Culligan Water Conditioning of Bellflower, Inc. v. State Board of EqualizationCalifornia Supreme Court · 1976
- Union Oil Co. v. State Board of EqualizationCalifornia Supreme Court · 1963
- Chicago Bridge & Iron Co. v. JohnsonCalifornia Supreme Court · 1941
- Avco Manufacturing Corp. v. ConnellySupreme Court of Connecticut · 1958
- General Dynamics Corp. v. County of Los AngelesCalifornia Supreme Court · 1958
9 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Cal-Metal Corp. v. State Board of EqualizationCalifornia Court of Appeal · 1984
- Aerospace Corp. v. State Board of EqualizationCalifornia Court of Appeal · 1990
- Imi-Tech Corp. v. GaglianiDistrict Court, S.D. California · 1987
- Northrop Corp. v. State Board of EqualizationCalifornia Court of Appeal · 1980
- Burroughs Corp. v. State Board of EqualizationCalifornia Court of Appeal · 1984
5 more not listed; retrieve them via the Exa API.