Legal Opinion
Singer Co. v. County of Kings
California Court of Appeal
Decided April 7, 1975No. Civ. 1958PublishedCited by 20 opinions
1Opinion of the Court
Opinion
FRANSON, J.
Statement of Case
Respondent filed claims with appellant for refund of ad valorem unsecured personal property taxes of $32,190.57 for the tax years 1965, 1966, 1967, 1968 and 1970. The claims alleged that appellant had illegally assessed and collected taxes on goods imported into this country by respondent and stored at its regional warehouse at Armona, California.
Appellant denied the claims, and respondent filed suit to recover the taxes. Appellant answered, denying that the goods were immune from taxation as imports and alleged as an additional defense that respondent’s…
2Cases cited29 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- Hooven & Allison Co. v. EvattSupreme Court of the United States · 1945
- Low v. AustinSupreme Court of the United States · 1872
- May v. New OrleansSupreme Court of the United States · 1900
- Department of Revenue v. James B. Beam Distilling Co.Supreme Court of the United States · 1964
24 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- United States v. Handy and Harman, a New York CorporationCourt of Appeals for the Ninth Circuit · 1984
- Nelson v. Flintkote Co.California Court of Appeal · 1985
- Carr v. State of CaliforniaCalifornia Court of Appeal · 1976
- Schettler v. County of Santa ClaraCalifornia Court of Appeal · 1977
- Moore v. State Board of ControlCalifornia Court of Appeal · 2003
15 more not listed; retrieve them via the Exa API.