Legal Opinion
Japan Food Corp. v. County of Sacramento
California Court of Appeal
Decided June 4, 1976No. Civ. 14980PublishedCited by 5 opinions
1Opinion of the Court
Opinion
REGAN, J.
This is an action for refund of personal property taxes paid by the plaintiff corporation under protest. (See Rev. & Tax. Code, § 5136 et seq.) The complaint sought a refund of taxes assessed by the defendant county for the taxable year 1972-1973 and also for refund of escaped tax assessments levied and collected by the defendant for the taxable years between 1968 and 1972. (See Rev. & Tax. Code, § 531 et seq.) The theory of recovery was that the taxed goods were exempt imports under the Constitution of the United States. After a court trial, judgment was rendered in favor of…
2Cases cited17 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- Michelin Tire Corp. v. WagesSupreme Court of the United States · 1976
- Tupman v. HaberkernCalifornia Supreme Court · 1929
- Low v. AustinSupreme Court of the United States · 1872
- May v. New OrleansSupreme Court of the United States · 1900
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3Cited by5 opinions
- Schettler v. County of Santa ClaraCalifornia Court of Appeal · 1977
- Times Mirror Co. v. Franchise Tax BoardCalifornia Court of Appeal · 1980
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- DM Residential Fund II, LLC v. First Tennessee Bank National Ass'nCourt of Appeals for the Ninth Circuit · 2015
- Shanley v. Shanley CA4/1California Court of Appeal · 2013