Legal Opinion
Ice Capades, Inc. v. County of Los Angeles
California Court of Appeal
Decided March 30, 1976No. Civ. 45747PublishedCited by 10 opinions
1Opinion of the Court
Opinion
THOMPSON, J.
This is an appeal by a taxpayer from a judgment sustaining the imposition of an unapportioned county tax upon personal property of the taxpayer physically outside of the taxing county on the lien date because of its use in interstate commerce. We conclude that, to the extent the property had acquired a tax situs in a state other than California, the due process and commerce clauses of the United States Constitution preclude the imposition of tax without apportionment. We conclude, also, that the property here taxed had acquired a tax situs in New Jersey as well as in…
2Cases cited20 opinions
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Minnesota v. BlasiusSupreme Court of the United States · 1933
- Braniff Airways, Inc. v. Nebraska State Board of Equalization & AssessmentSupreme Court of the United States · 1954
- Ott v. Mississippi Valley Barge Line Co.Supreme Court of the United States · 1949
- International Paper Co. v. Commonwealth of MassachusettsSupreme Court of the United States · 1918
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3Cited by10 opinions
- Secor v. KnightUtah Supreme Court · 1986
- NetJets Aviation, Inc. v. GuilloryCalifornia Court of Appeal · 2012
- Mikos v. Ringling Bros.-Barnum & Bailey Combined Shows, Inc.District Court of Appeal of Florida · 1979
- Auerbach v. Los Angeles County Assessment Appeals Board No. 2California Court of Appeal · 2008
- Jetsuite, Inc. v. Cnty. of L. A., California Court of Appeal, 5th District2017
5 more not listed; retrieve them via the Exa API.