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SCANDINAVIAN AIRLINES SYSTEM v. COUNTY OF LOS ANGELES

Docket No. L.A. 25637.

56 Cal.2d 11 (1961)

363 P.2d 25

14 Cal. Rptr. 25

SCANDINAVIAN AIRLINES SYSTEM, INC. (a Corporation), Respondent, v. COUNTY OF LOS ANGELES et al., Appellants.

Supreme Court of California. In Bank.

May 29, 1961.

Attorney(s) appearing for the Case

Harold W. Kennedy, County Counsel, and Alfred Charles De Flon, Deputy County Counsel, for Appellants.

Musick, Peeler & Garrett, Elvon P. Musick, Roderick M. Hills, Richard D. Esbenshade and Kenneth E. Scott for Respondent.

Condon & Forsyth, Darling, Shattuck & Edmonds, Cyril H. Condon, Hugh W. Darling, Rodolphe J.A. de Seife, Graham, James & Rolph, Robert D. Mackenzie, Foley, James & Conran, Frank J. Foley, James J. Conran, Pillsbury, Madison & Sutro, Turner H. McBaine, Noel Dyer, Chapman, Walsh & O'Connell, Joseph J. O'Connell, Jr., and Arthur K. Mason as Amici Curiae on behalf of Respondent.

PETERS, J.

Defendants, the county of Los Angeles and the city of Los Angeles, have appealed from a judgment requiring them to refund to the plaintiff certain personal property taxes which were levied against plaintiff's foreign owned and based aircraft flown exclusively in foreign commerce, and which utilized Los Angeles International Airport as their sole United States terminus. The United States Supreme Court, and the highest courts of the several states, have spoken...

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