Legal Opinion
Kaiser Steel Corp. v. County of Solano
California Court of Appeal
Decided March 20, 1979No. Civ. 43693PublishedCited by 26 opinions
1Opinion of the Court
Opinion
RACANELLI, P. J.
On appeal from a summary judgment entered in favor of respondents, the single question presented is whether the provisions of Revenue and Taxation Code section 209.5 1 are restricted solely to vessels used or to be used in the transportation of freight or passengers as determined below. Our analysis compels a negative answer requiring reversal.
Facts
The facts relevant to our discussion are undisputed and recited as follows:
In 1974 Kaiser Steel Corporation (Kaiser) undertook construction at its Vallejo and Benicia marine yards of two massive semisubmersible offshore…
2Cases cited16 opinions
- Select Base Materials, Inc. v. Board of EqualizationCalifornia Supreme Court · 1959
- Cedars of Lebanon Hospital v. County of Los AngelesCalifornia Supreme Court · 1950
- Carter v. Seaboard Finance Co.California Supreme Court · 1949
- Bekins Van Lines, Inc. v. JohnsonCalifornia Supreme Court · 1942
- County of Los Angeles v. Superior CourtCalifornia Supreme Court · 1941
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3Cited by26 opinions
- Baldwin v. Marshack (In Re Baldwin)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1987
- Mayhew Tech Center, Phase II v. County of SacramentoCalifornia Court of Appeal · 1992
- Hoschler v. Sacramento City Unified School DistrictCalifornia Court of Appeal · 2007
- People v. Superior Court (Arevalos)California Court of Appeal · 1996
- In Re Connie M.California Court of Appeal · 1986
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