Legal Opinion
Grotenhuis v. County of Santa Barbara
California Court of Appeal
Decided March 15, 2010No. B212264PublishedCited by 7 opinions
1Opinion of the Court
Opinion
YEGAN, J.
County of Santa Barbara (County) appeals a tax refund judgment entered in favor of David W. Grotenhuis, as an individual and trustee of the Grotenhuis Family Living Trust (Grotenhuis) and Grotenhuis Investments, Inc., a closely held corporation (Corporation). The trial court ruled that Grotenhuis, as the alter ego of corporation, can claim a homeowner’s property tax exemption (Rev. & Tax. Code, § 218) 1 and transfer the base year value of a former residence to a new residence of which Corporation is the owner of record. (§ 69.5.) There is no statutory provision or precedent…
2Cases cited14 opinions
- Abelleira v. District Court of AppealCalifornia Supreme Court · 1941
- City of Long Beach v. MansellCalifornia Supreme Court · 1970
- Mesler v. Bragg Management Co.California Supreme Court · 1985
- Steinhart v. County of Los AngelesCalifornia Supreme Court · 2010
- Feduniak v. California Coastal CommissionCalifornia Court of Appeal · 2007
9 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Parmar v. Board of EqualizationCalifornia Court of Appeal · 2011
- Chevron USA, Inc. v. County of KernCalifornia Court of Appeal · 2014
- Chevron USA v. County of KernCalifornia Court of Appeal · 2014
- County Inmate Telephone Service CasesCalifornia Court of Appeal · 2020
- Wright v. Cnty. of San Mateo, California Court of Appeal, 5th District2019
2 more not listed; retrieve them via the Exa API.