Legal Opinion
Mattson v. County of Contra Costa
California Court of Appeal
Decided January 25, 1968No. Civ. 23975PublishedCited by 17 opinions
1Opinion of the CourtDevine, P. J.
The question is whether an agreement made between respondents, partners in the restaurant business, and the City of Concord relating to the use of property and the operation of refreshment services at the clubhouse at the municipal golf course creates a taxable possessory interest in respondents. Respondents sued to recover taxes paid under protest to the County of Contra Costa and recovered judgment in the amount of $151.53 for the tax period 1964-1965. The trial judge concluded that the agreement created a license only and not a possessory interest.
The agreement refers to respondents as…
2Cases cited7 opinions
- Kaiser Co. v. ReidCalifornia Supreme Court · 1947
- People v. ShearerCalifornia Supreme Court · 1866
- Eastman v. PiperCalifornia Court of Appeal · 1924
- Hammond Lumber Co. v. County of Los AngelesCalifornia Court of Appeal · 1930
- Beckett v. City of Paris Dry Goods Co.California Supreme Court · 1939
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3Cited by17 opinions
- Board of Supervisors v. ArcherCalifornia Court of Appeal · 1971
- County of Sacramento v. Assessment Appeals Board No. 2California Court of Appeal · 1973
- English v. County of AlamedaCalifornia Court of Appeal · 1977
- United States v. County of FresnoCalifornia Court of Appeal · 1975
- Williams v. Pacific Mutual Life InsuranceCalifornia Court of Appeal · 1986
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