ZANTOP AIR TRANSPORT, INC. v. COUNTY OF SAN BERNARDINO

Docket No. 8001.

246 Cal.App.2d 433 (1966)

54 Cal. Rptr. 813

ZANTOP AIR TRANSPORT, INC., Plaintiff and Appellant, v. COUNTY OF SAN BERNARDINO, Defendant and Respondent.

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

November 14, 1966.


Attorney(s) appearing for the Case

Finch, Bell, Duitsman & Margulis and Roger G. Duitsman for Plaintiff and Appellant.

Stanford D. Herlick, County Counsel, and Robert R. Walker, Deputy County Counsel, for Defendant and Respondent.


TAMURA, J.

Plaintiff, a nondomiciliary corporation engaged in interstate air transportation of cargo and passengers under government contracts, appeals from an adverse judgment in its action against the County of San Bernardino to recover ad valorem taxes levied on an apportioned value of plaintiff's flight equipment.

The case was submitted to the trial court on the following stipulated facts:

Plaintiff is a Michigan corporation with its principal...

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