Legal Opinion
Halo Sales Corp. v. City and County of San Francisco
California Supreme Court
Decided December 1, 1971No. S. F. 22824PublishedCited by 2 opinions
1Opinion of the Court
Opinion
McCOMB, J.
Plaintiff appeals from a summary judgment, which ordered dismissal of its action (brought pursuant to § 5138 of the Rev. & Tax. Code) seeking refund of a general property tax paid under protest. Each of the parties sought a summary judgment, and it was stipulated that such a judgment be entered in favor of one side or the other.1
*166Facts:2 On the first Monday in March 1968, plaintiff had $272,285 worth of candles stored in a warehouse. The candles had been purchased in Japan and were stored in their unbroken original packages. Defendant assessed the. candles at a value of…
2Cases cited9 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- Hooven & Allison Co. v. EvattSupreme Court of the United States · 1945
- May v. New OrleansSupreme Court of the United States · 1900
- Youngstown Sheet & Tube Co. v. BowersSupreme Court of the United States · 1959
- Waring v. MayorSupreme Court of the United States · 1869
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3Cited by2 opinions
- People v. StepneyCalifornia Court of Appeal · 1981
- Halo Sales Corp. v. City and County of San FranciscoCalifornia Supreme Court · 1971