Rohr Aircraft Corp. v. County of San Diego

The question to be decided is whether real property declared to be surplus under the Surplus Property Act of 1944, 58 Stat. 765, but the record title to which is in the Reconstruction Finance Corporation, continues to be subject to local taxation under the exemption of § 8 of the Reconstruction Finance Corporation Act, 47 Stat. 5. The Supreme Court of California and the Supreme Court of Michigan 2 have held that it does. The Court of Claims has reached the opposite conclusion. 3 In view of this conflict we agreed to hear this case, but postponed consideration of the question of jurisdiction…