GENERAL DYNAMICS CORP. v. COUNTY OF L.A.

Docket Nos. L.A. 24818, 24819.

51 Cal.2d 59 (1958)

330 P.2d 794

GENERAL DYNAMICS CORPORATION (a Corporation), Plaintiff and Respondent, v. COUNTY OF LOS ANGELES et al., Appellants; UNITED STATES OF AMERICA, Intervener and Respondent. AEROJET-GENERAL CORPORATION (a Corporation), Plaintiff and Respondent, v. COUNTY OF LOS ANGELES et al., Appellants; UNITED STATES OF AMERICA, Intervener and Respondent.

Supreme Court of California. In Bank.

October 24, 1958.


Attorney(s) appearing for the Case

Harold W. Kennedy, County Counsel, Gordon Boller, Assistant County Counsel, Alfred Charles DeFlon, Deputy County Counsel, William R. MacDougall, James Don Keller, District Attorney and County Counsel (San Diego), Carroll H. Smith, Deputy, Ray T. Sullivan, Jr., County Counsel (Riverside), Albert E. Weller, County Counsel (San Bernardino), J. Frank Coakley, District Attorney (Alameda), Francis W. Collins, District Attorney (Contra Costa), Keith C. Sorenson, District Attorney (San Mateo), Spencer M. Williams, County Counsel (Santa Clara), Roy A. Gustafson, District Attorney (Ventura), John B. Heinrich, County Counsel (Sacramento), Roy J. Gargano, County Counsel (Kern), Robert M. Walsh, County Counsel (Fresno), Frederick N. Reyland, Jr., County Counsel (Stanislaus), Auten F. Bush, City Attorney (El Segundo), Frank L. Perry, City Attorney (Redondo Beach), Ferdinand P. Palla, City Attorney (San Jose), J.F. DuPaul, City Attorney (San Diego), Manuel L. Cugler, City Attorney (Chula Vista), and Arlo E. Rickett, City Attorney (Pomona), for Appellants.

Edmund G. Brown, Attorney General, James E. Sabine, Assistant Attorney General, Ernest P. Goodman, Deputy Attorney General, Dixwell L. Pierce and Robert G. Hamlin as Amici Curiae on behalf of Appellants.

Robert B. Watts, John Conway McDevitt, Gray, Cary, Ames & Frye, John M. Cranston, Ward W. Waddell, Jr., William J. Donahue, Hill, Farrer & Burrill, Carl A. Stutsman, Jr., Mark E. True and Vincent C. Page for Plaintiffs and Respondents.

Charles K. Rice, Assistant Attorney General (United States), Joseph F. Goetten, A.F. Prescott and H. Eugene Heine, Jr., Attorneys, Department of Justice, Laughlin E. Waters, United States Attorney, and Edward R. McHale, Assistant United States Attorney for Intervener and Respondent.


TRAYNOR, J.

Plaintiffs, General Dynamics Corporation and Aerojet-General Corporation, brought these actions to recover county and city ad valorem personal property taxes for the fiscal year 1953-1954. They assert that they had no taxable interest in the property. The United States intervened and alleged that the property assessed belonged to it and that it was obligated by contract to reimburse plaintiffs for the taxes paid...

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