Legal Opinion
NetJets Aviation, Inc. v. Guillory
California Court of Appeal
Decided June 21, 2012No. G044970; No. G044980PublishedCited by 9 opinions
1Opinion of the Court
Opinion
FYBEL, J.
Introduction
Respondents sell fractional interests in private jets, and manage those jets for the fractional owners. In 2007, the California Legislature enacted new legislation to assess a personal property tax against the managers of fractionally owned aircraft. The legislation added sections 1160, 1161, 1162, and 5368 to the Revenue and Taxation Code, and amended Revenue and Taxation Code sections 441 and 452 (the Legislation). (All further statutory references are to the Revenue and Taxation Code, unless otherwise specified.) Respondents challenged the Legislation, and the…
2Cases cited44 opinions
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- Welch v. HenrySupreme Court of the United States · 1938
- Blodgett v. HoldenSupreme Court of the United States · 1927
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3Cited by9 opinions
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