Legal Opinion
Air China Ltd. v. County of San Mateo
California Court of Appeal
Decided May 20, 2009No. A120971PublishedCited by 5 opinions
1Opinion of the Court
Opinion
RIVERA, J.
Air China Limited appeals from a summary judgment entered in favor of San Mateo County (the County) finding that the County’s assessment and collection of taxes on Air China’s leasehold possessory interests and landing rights at the San Francisco International Airport (Airport) pursuant to California Revenue and Taxation Code 1 sections 107 and 107.9 were proper. Air China contends that a tax treaty between the United States and the People’s Republic of China (PRC) prohibits the County from imposing taxes on its operations at the Airport, and that the taxes are contrary to…
2Cases cited15 opinions
- Yamaha Corp. of America v. State Board of EqualizationCalifornia Supreme Court · 1998
- Wardair Canada Inc. v. Florida Department of RevenueSupreme Court of the United States · 1986
- Sumitomo Shoji America, Inc. v. AvaglianoSupreme Court of the United States · 1982
- Japan Line, Ltd. v. County of Los AngelesSupreme Court of the United States · 1979
- Maximov v. United StatesSupreme Court of the United States · 1963
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3Cited by5 opinions
- Landstar Global Logistics, Inc. v. Robinson & Robinson, Inc.California Court of Appeal · 2013
- Vanguard Car Rental USA, Inc. v. County of San MateoCalifornia Court of Appeal · 2010
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- People v. King CA5California Court of Appeal · 2015