Legal Opinion
Kern v. County of Imperial
California Court of Appeal
Decided December 19, 1990No. D010523PublishedCited by 18 opinions
1Opinion of the Court
Opinion
TODD, J.
Stewart Kern and 14 other persons, including 2 acting individually and as personal representatives of estates, appeal a judgment in favor of Imperial County in their complaint for refund of property taxes paid on real property transferred from a corporation to them as individual shareholders. At issue is whether the transfer of the real property was a change of ownership that would invoke a reassessment of the real property under Proposition 13 2 and the statutory and regulatory provisions that implement it.
Facts
In 1947, Kern, Paul Juel, and Adolph Magagna formed a partnership…
2Cases cited20 opinions
- United States v. United Mine Workers of AmericaSupreme Court of the United States · 1947
- Schwegmann Bros. v. Calvert Distillers Corp.Supreme Court of the United States · 1951
- National Woodwork Manufacturers Ass'n v. National Labor Relations BoardSupreme Court of the United States · 1967
- Amador Valley Joint Union High School District v. State Board of EqualizationCalifornia Supreme Court · 1978
- California Manufacturers Ass'n v. Public Utilities CommissionCalifornia Supreme Court · 1979
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3Cited by18 opinions
- Bell v. Farmers Insurance ExchangeCalifornia Court of Appeal · 2001
- People v. CastelloCalifornia Court of Appeal · 1998
- Richman v. HartleyCalifornia Court of Appeal · 2014
- PG&E Corp. v. Public Utilities CommissionCalifornia Court of Appeal · 2004
- Ochs v. PacifiCare of CaliforniaCalifornia Court of Appeal · 2004
13 more not listed; retrieve them via the Exa API.