Legal Opinion
Brownell v. City & County of San Francisco
California Court of Appeal
Decided June 21, 1954No. Civ. No. 15604PublishedCited by 3 opinions
1Opinion of the Court
WOOD (Fred B.), J.
The Attorney General of the United States, as successor to the Alien Property Custodian, brought this action against the city and county of San Francisco for the recovery of taxes for the years 1941-1948, inclusive. These taxes, which he had paid under protest, were levied upon improved real property in San Francisco which the German government owned from April, 1941, to September, 1947, when title was vested in the United States. The Treaty of 1923 between Germany and the United States exempted from taxation the lands and buildings of either nation situate in the territory…
2Cases cited15 opinions
- Fong Yue Ting v. United StatesSupreme Court of the United States · 1893
- Clark v. AllenSupreme Court of the United States · 1947
- Cummings v. Deutsche Bank Und DiscontogesellschaftSupreme Court of the United States · 1937
- Karnuth v. United States Ex Rel. AlbroSupreme Court of the United States · 1929
- Irwin v. WrightSupreme Court of the United States · 1922
10 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- San Mateo County Coastal Landowners' Ass'n v. County of San MateoCalifornia Court of Appeal · 1995
- Watson v. Los Altos School DistrictCalifornia Court of Appeal · 1957
- People v. HaughCalifornia Court of Appeal · 1963