Hinckley v. County of San Diego
California Court of Appeal
H. S. Utley, District Attorney, and Albert J. Lee, Assistant District Attorney, for Appellant.
1Opinion of the CourtLangdon, P. J.
This is an appeal by the defendant, county of San Diego, from a judgment against it decreeing that plaintiffs recover from the county $2,608.70, there toftire paid under protest by plaintiffs as state and county taxes assessed and levied against the estate of Thomas S. Parker, deceased, for the fiscal year 1918-19.
As stated by appellant, the sole question is whether, for taxation purposes, intangible personal property has its sitios at the domicile of the decedent, who at the time of his death was a resident of the state of California, or at the place where the evidences of indebtedness' are…
2Cases cited22 opinions
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- Freese v. Hibernia Savings & Loan SocietyCalifornia Supreme Court · 1903
- Goldgart v. People ex rel. GoarIllinois Supreme Court · 1883
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3Cited by5 opinions
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- Garrett v. StateArizona Supreme Court · 1923