California Court of Appeal March 4, 1997, B095391 (Chevron U.S.A., Inc. v. State Bd. of Equalization)

Opinion

VOGEL (Miriam A.), J.

This is a tax case, in which the question is whether Platform Gail, a partially built oil drilling platform, was “delivered” to its purchaser when the original builder’s cost overruns and other construction problems required a mid-construction switch to a new builder.