Aircraft Tank Service, Inc. v. State Board of Equalization

The action is brought under California Sales and Use Tax Law (Rev. & Tax. Code, §§ 6001-7176) for a refund of sales taxes paid by plaintiff and claimed to have been in excess of the amounts due. Plaintiff’s demand was for $7,234.12. Pursuant to defendant’s concession that there was a partial overpayment, plaintiff had judgment for $818.39 at 6 per cent interest to February 1, 1962; plaintiff appeals from the judgment.

The facts were stipulated and were in substance the following. A part of plaintiff’s business consisted of the modification of the wings of aircraft and associated work. It main *583 tained a stock of wings for use as follows: a customer would bring his aircraft for inspection and an agreement would be reached respecting the changes that were desired. Due to the fact that the modification would require several months’ work, the customer would continue to use the aircraft in its then condition until plaintiff was prepared to deliver wings of the same type with the modifications that had been agreed upon, whereupon one or two wings as modified would be installed and the wing or wings removed from the aircraft would be placed in plaintiff’s stock for future use.…