Legal Opinion
Parrott & Co. v. City & County of San Francisco
California Court of Appeal
Decided March 8, 1955No. Docket Nos. 16106, 16112, 16113PublishedCited by 20 opinions
1Opinion of the CourtPeters, P. J.
These are consolidated appeals by the City and County of San Francisco from judgments in three separate actions ordering the city to refund certain personal property taxes imposed by it on certain imported liquors.
The factual backgrounds of and the law applicable to the three consolidated cases are similar. Respondents are importers from foreign countries of intoxicating liquors. On the first Monday of March, 1952, each respondent owned and possessed in warehouses in San Francisco a designated quantity of liquor, that it had imported from abroad. Admittedly, the liquor was still in the…
2Cases cited22 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- United States v. BelmontSupreme Court of the United States · 1937
- State Bd. of Equalization of Cal. v. Young's Market Co.Supreme Court of the United States · 1936
- Minnesota v. BlasiusSupreme Court of the United States · 1933
- Collins v. Yosemite Park & Curry Co.Supreme Court of the United States · 1938
17 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Department of Revenue v. James B. Beam Distilling Co.Supreme Court of the United States · 1964
- People v. Coit Ranch, Inc.California Court of Appeal · 1962
- Star-Kist Foods, Inc. v. QuinnCalifornia Supreme Court · 1960
- Stenocord Corp. v. City & County of San FranciscoCalifornia Supreme Court · 1970
- McCaslin v. DeCampCalifornia Court of Appeal · 1967
15 more not listed; retrieve them via the Exa API.