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CONSOLIDATED LIQUIDATING CORP. v. FORD

Docket Nos. 20306, 20307.

131 Cal.App.2d 576 (1955)

281 P.2d 20

CONSOLIDATED LIQUIDATING CORPORATION (a Corporation), Respondents, v. JOHN ANSON FORD et al., Appellants.

Court of Appeals of California, Second District, Division Two.

March 18, 1955.

Attorney(s) appearing for the Case

Harold W. Kennedy, County Counsel (Los Angeles), and Gordon Boller, Deputy County Counsel, for Appellants.

Laughlin E. Waters, United States Attorney, Musick, Peeler & Garrett, Joseph D. Peeler and John P. Pollock for Respondents.

MOORE, P.J.

Two identical actions have been consolidated for this appeal. A discussion of one (20306) will serve to show why the same order is made in both. The facts are not uncommon.

Respondent, Consolidated Liquidating Corporation, paid under protest to the tax collector of Los Angeles County $106,898.54, the amount of "escape possessory interest tax assessments" for the years 1942 to 1947, inclusive. The...

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