Legal Opinion
Aerospace Corp. v. State Board of Equalization
California Court of Appeal
Decided March 20, 1990No. B036583PublishedCited by 9 opinions
1Opinion of the Court
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
The facts are undisputed. The following factual summary is based on the parties’ stipulation of facts supplemented by exhibits.
Aerospace is, and was at all times mentioned, a nonprofit corporation organized and operated…
2Cases cited10 opinions
- Ontario Community Foundation, Inc. v. State Board of EqualizationCalifornia Supreme Court · 1984
- Taylor v. GeorgeCalifornia Supreme Court · 1949
- Wallace Berrie & Co. v. State Board of EqualizationCalifornia Supreme Court · 1985
- Henry's Restaurants of Pomona, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1973
- Oliver & Williams Elevator Corp. v. State Board of EqualizationCalifornia Court of Appeal · 1975
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3Cited by9 opinions
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- Raytheon Co. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2009
- Motorola, Inc. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1999
- Hughes Aircraft Co. v. County of OrangeCalifornia Court of Appeal · 2002
- TRW Space & Defense Sector v. County of Los AngelesCalifornia Court of Appeal · 1996
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