Legal Opinion
MacRodyne Industries, Inc. v. State Board of Equalization
California Court of Appeal
Decided June 10, 1987No. B017678PublishedCited by 4 opinions
1Opinion of the Court
Opinion
ASHBY, J.
Macrodyne Industries, Inc. (Macrodyne), brought an action for a refund of state sales and use tax. Trial was by the court on stipulated facts and exhibits. The trial court found that Macrodyne was entitled to a refund, and the State Board of Equalization (Board) brings this appeal.
The following stipulated facts were submitted to the trial court. During the sales tax period in question, from January 1, 1974, through December 31, 1976, Macrodyne was primarily a manufacturer of parts related to the aircraft and aerospace industry. Until October 4, 1976, Macrodyne conducted…
2Cases cited8 opinions
- Bernhard v. Bank of America National Trust & Saving AssociationCalifornia Supreme Court · 1942
- Ray v. Alad Corp.California Supreme Court · 1977
- Northwestern Pacific Railroad v. State Board of EqualizationCalifornia Supreme Court · 1943
- Aladdin Oil Corp. v. PerlussCalifornia Court of Appeal · 1964
- Cal-Metal Corp. v. State Board of EqualizationCalifornia Court of Appeal · 1984
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3Cited by4 opinions
- Communist Party of the United States of Amerika v. 522 Valencia, Inc.California Court of Appeal · 1995
- Beatrice Co. v. State Board of EqualizationCalifornia Supreme Court · 1993
- Associated Beverage Co. v. Board of EqualizationCalifornia Court of Appeal · 1990
- Industrial Asphalt, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1992