Legal Opinion

Star-Kist Foods, Inc. v. Byram

California Court of Appeal

Decided April 1, 1966No. Civ. 28127PublishedCited by 2 opinions

1Opinion of the Court

FRAMPTON, J. pro tem. *

Appeal from a judgment disallowing apportionment of ad valorem tax on oceangoing vessels plying international waters.

The facts are not in dispute and the judgment of the trial court was based upon a stipulation of facts.

The complaint below set forth 15 causes of action, each one seeking to recover a refund of ad valorem taxes paid under protest on 15 ocean-going vessels owned and operated by the plaintiffs, or some of them, named therein. The action was tried only upon the first cause of action relating to the vessel O/S “San Pedro Bov.” By stipulation, all other causes…

2Cases cited10 opinions

  1. Northwest Airlines, Inc. v. MinnesotaSupreme Court of the United States · 1944
  2. Hays v. the Pacific Mail Steam-Ship Co.Supreme Court of the United States · 1855
  3. Central Railroad v. PennsylvaniaSupreme Court of the United States · 1962
  4. Morgan v. ParhamSupreme Court of the United States · 1873
  5. Scandinavian Airlines System, Inc. v. County of Los AngelesCalifornia Supreme Court · 1961

5 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

  1. City of Houston v. Alamo Barge Lines, Inc.Court of Appeals of Texas · 1969
  2. Martinac v. County of San DiegoCalifornia Court of Appeal · 1967

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