Century Geophysical Corp., a Corporation, and v. California Board of Equalization, And

CRAIG, District Judge.

The California Board of Equalization appeals from an order of the District Court enjoining the Board from interfering with Century Geophysical’s (Century’s) rights under a sales agreement with C. A. Systems, Inc. (Systems). We affirm.

The underlying dispute concerns the Board’s attempts to collect certain taxes allegedly owing from Century Automation, Inc. (Automation), a company once a wholly-owned subsidiary of Century.

While the parties have raised several issues on this appeal this opinion will be confined to that issue found to have been dispositive.

The relevant facts…