Legal Opinion
Kawasaki Motors Corp. v. County of Orange
California Court of Appeal
Decided August 30, 1983No. Civ. 30496PublishedCited by 3 opinions
1Opinion of the Court
Opinion
WALLIN, J.
Defendant County of Orange appeals from a summary judgment in favor of plaintiff Kawasaki Motors Corporation, USA. The pertinent facts are drawn from an agreed statement.
Facts
Kawasaki brought this action to recover ad valorem property taxes on inventory imported into California during 1977 and 1978 for nationwide distribution. Before 1978 the goods were exempt from local taxation under Revenue and Taxation Code section 225 et seq. Kawasaki’s exemption claims under section 225 for the 1977 and 1978 tax years were allowed by the county.
In 1978 the Second District Court of…
2Cases cited11 opinions
- Pike v. Bruce Church, Inc.Supreme Court of the United States · 1970
- England v. Louisiana State Board of Medical ExaminersSupreme Court of the United States · 1964
- Great Northern Railway Co. v. Sunburst Oil & Refining Co.Supreme Court of the United States · 1932
- Hughes v. OklahomaSupreme Court of the United States · 1979
- Westbrook v. MihalyCalifornia Supreme Court · 1970
6 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Kreisher v. Mobil Oil Corp.California Court of Appeal · 1988
- Cal. Dep't of Soc. Servs. v. Marin, California Court of Appeal, 5th District2019
- Cal. Dept. of Social Services v. MarinCalifornia Court of Appeal · 2019