MICHELIN TIRE CORP. v. COUNTY OF SAN MATEO

Docket No. 36210.

57 Cal.App.3d 332 (1976)

127 Cal. Rptr. 791

MICHELIN TIRE CORPORATION, Plaintiff and Appellant, v. COUNTY OF SAN MATEO, Defendant and Respondent.

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

April 19, 1976.


Attorney(s) appearing for the Case

COUNSEL

Galligan, Thrasher, Branson & Fitzgerald and Fred R. Brinkop for Plaintiff and Appellant.

Keith C. Sorenson, District Attorney, and Thomas F. Casey III, Deputy District Attorney, for Defendant and Respondent.

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


OPINION

SIMS, J.

Plaintiff, an importer of tires from Europe, has appealed from a judgment which denied it recovery of personal property taxes of $28,035.49 paid to defendant county under protest for the fiscal year 1972-1973. On appeal it contended that the goods assessed enjoyed an immunity from taxation under article I, section 10, clause 2 of the United States Constitution,1 as interpreted in Brown...

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