SEA-LAND SERVICE, INC. v. COUNTY OF ALAMEDA

Docket No. S.F. 23102.

12 Cal.3d 772 (1974)

528 P.2d 56

117 Cal. Rptr. 448

SEA-LAND SERVICE, INC., Plaintiff and Appellant, v. COUNTY OF ALAMEDA et al., Defendants and Respondents.

Supreme Court of California. In Bank.

November 8, 1974.


Attorney(s) appearing for the Case

COUNSEL

Graham & James, Francis L. Tetreault and Paul A. Dezurick for Plaintiff and Appellant.

Richard J. Moore, County Counsel, and Joseph P. Bingaman, Deputy County Counsel, for Defendants and Respondents.

John H. Larson, County Counsel (Los Angeles), and James Dexter Clark, Deputy County Counsel, as Amici Curiae on behalf of Defendants and Respondents.


OPINION

MOSK, J.

Plaintiff Sea-Land Service, Inc. (hereinafter Sea-Land) appeals from a judgment denying relief in an action for the refund of ad valorem personal property taxes assessed and collected by defendant county on certain cargo shipping containers.1 Sea-Land contends the county is without statutory authority to tax this movable personal property and that the containers, as instrumentalities of...

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