Legal Opinion
Roehm v. County of Orange
California Supreme Court
Decided July 30, 1948No. L. A. 20171PublishedCited by 56 opinions
1Opinion of the CourtTraynor, J.
The County Assessor of Orange County in 1946 assessed as personal property plaintiff’s on-sale general liquor license issued by the State Board of Equalization. Ad valorem county and city property taxes levied thereon in the sum of $432.62 were paid by plaintiff under protest, and he brought this action to recover them. He appeals from a judgment dismissing his action upon the sustaining of a general demurrer to his complaint.
Plaintiff contends that liquor licenses, like many other intangible assets, are not taxable. He asks that the court be mindful of the practice for almost a hundred years…
2Cases cited23 opinions
- Los Angeles Gas & Electric Co. v. County of Los AngelesCalifornia Supreme Court · 1912
- Fisher v. CushmanCourt of Appeals for the First Circuit · 1900
- South Utah Mines & Smelters v. Beaver CountySupreme Court of the United States · 1923
- Western Union Telegraph Co. v. HopkinsCalifornia Supreme Court · 1911
- Spring Valley Water Works v. SchottlerCalifornia Supreme Court · 1882
18 more not listed; retrieve them via the Exa API.
3Cited by56 opinions
- G.S. Rasmussen & Associates, Inc. v. Kalitta Flying Service, Inc. Connie Kalitta Services, Inc. Conrad A. KalittaCourt of Appeals for the Ninth Circuit · 1992
- Forster Shipbuilding Co. v. County of Los AngelesCalifornia Supreme Court · 1960
- Elk Hills Power v. Board of EqualizationCalifornia Supreme Court · 2013
- Preston v. State Board of EqualizationCalifornia Supreme Court · 2001
- Rushmore State Bank v. Kurylas, Inc.South Dakota Supreme Court · 1988
51 more not listed; retrieve them via the Exa API.