Hermann

— Defendants and cross-complainants appeal from that portion of the judgment entered against them wherein the sum of $2,500 and costs was awarded to plaintiff and cross-defendant for attorneys’ fees in prosecuting the action below. The action was in declaratory relief to have it determined that defendants and cross-complainants were obligated to pay a sales or use tax levied by the State *750 Board of Equalization against plaintiff arising out of the sale of an aircraft by plaintiff to defendants. They also appeal from that portion of the judgment wherein the court denied recovery of attorneys’ fees and costs to the defendants and cross-complainants.

The factual background surrounding the controversy may be summarized as follows: On September 13,1955, at Medford, Oregon, plaintiff leased to defendants a Douglas C-54B aircraft. The lease contained an option to purchase. On November 1, 1955, plaintiff assigned all of his right, title and interest in the aircraft and the lease to cross-defendant P. D. Smith, Inc. On April 14, 1956, pursuant to the option contained in the lease, P. D. Smith, Inc., sold the aircraft to defendants under a conditional sales contract, the terms of which…