1. Home
  2. Browse Decisions
  3. Cal.App.2d
  4. 234 Cal.App.2d
  5. 234 Cal.App.2d 195 (1965)
 

UNITED STATES NAT. BANK OF SAN DIEGO v. COUNTY OF LOS ANGELES

Docket No. 28525.

234 Cal.App.2d 195 (1965)

44 Cal. Rptr. 286

THE UNITED STATES NATIONAL BANK OF SAN DIEGO, Plaintiff and Respondent, v. THE COUNTY OF LOS ANGELES, Defendant and Appellant.

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

May 4, 1965.

Attorney(s) appearing for the Case

Harold W. Kennedy, County Counsel, and John D. Cahill, Deputy County Counsel, for Defendant and Appellant.

Landels, Ripley, Gregory & Diamond, Howard H. Taylor and Edward D. Landels for Plaintiff and Respondent.

WOOD, P.J.

This is an action to recover taxes paid under protest. The taxes were levied on safe deposit boxes in two of plaintiff's branch-bank offices in Long Beach. The question is whether the boxes were personal property or were a part of real property. Personal property of banks is exempt from local taxation. The court found that the boxes were personal property and not taxable. Defendant appeals from the judgment in favor of plaintiff.

Appellant contends...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases