Legal Opinion
United Air Lines, Inc. v. County of San Diego
California Court of Appeal
Decided November 27, 1991No. D012688PublishedCited by 16 opinions
1Opinion of the Court
Opinion
WORK, J.
The County of San Diego (County) appeals a summary judgment in favor of certain air passenger carriers (hereafter referred to collectively as Airlines), refunding taxes assessed on what the County determined to be their taxable possessory interests in the use of the San Diego International Airport (Airport), a facility owned and operated by the San Diego Unified Port District (Port District), a tax exempt governmental entity.1 The County also appeals the denial of its own motion for summary judgment.
The trial court found: (1) the Airlines had no taxable possessory interest in…
2Cases cited32 opinions
- Amador Valley Joint Union High School District v. State Board of EqualizationCalifornia Supreme Court · 1978
- Evansville-Vanderburgh Airport Authority District v. Delta Airlines, Inc.Supreme Court of the United States · 1972
- Fisher v. City of BerkeleyCalifornia Supreme Court · 1984
- Pacific Legal Foundation v. BrownCalifornia Supreme Court · 1981
- Methodist Hosp. of Sacramento v. SaylorCalifornia Supreme Court · 1971
27 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Golden West Baseball Co. v. City of AnaheimCalifornia Court of Appeal · 1994
- County of Los Angeles v. County of Los Angeles Assessment Appeals Board No. 1California Court of Appeal · 1993
- Freeport-McMoran Resource Partners v. County of LakeCalifornia Court of Appeal · 1993
- Service America Corp. v. County of San DiegoCalifornia Court of Appeal · 1993
- California Ass'n of Retail Tobacconists v. StateCalifornia Court of Appeal · 2003
11 more not listed; retrieve them via the Exa API.