Zantop Air Transport, Inc. v. County of San Bernardino
California Court of Appeal
1Opinion of the CourtTamura, J.
Plaintiff, a nondomiciliary corporation engaged in interstate air transportation of cargo and passengers under government contracts, appeals from an adverse judgment in its action against the County of San Bernardino to recover ad valorem taxes levied on an apportioned value of plaintiff’s flight equipment.
The case was submitted to the trial court on the following stipulated facts:
Plaintiff is a Michigan corporation with its principal office in Detroit. Its sole business is the fulfillment of two contracts with the United States Air Force for air transportation of cargo and, occasionally,…
2Cases cited21 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Nashville, Chattanooga & St. Louis Railway v. BrowningSupreme Court of the United States · 1940
- Northwest Airlines, Inc. v. MinnesotaSupreme Court of the United States · 1944
- Braniff Airways, Inc. v. Nebraska State Board of Equalization & AssessmentSupreme Court of the United States · 1954
- Ott v. Mississippi Valley Barge Line Co.Supreme Court of the United States · 1949
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3Cited by12 opinions
- Sea-Land Service, Inc. v. County of AlamedaCalifornia Supreme Court · 1974
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- Ice Capades, Inc. v. County of Los AngelesCalifornia Court of Appeal · 1976
- NetJets Aviation, Inc. v. GuilloryCalifornia Court of Appeal · 2012
- County of Alameda v. State Board of EqualizationCalifornia Court of Appeal · 1982
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