WELLS NAT. SERVICES CORP. v. COUNTY OF SANTA CLARA

Docket No. 36643.

54 Cal.App.3d 579 (1976)

126 Cal. Rptr. 715

WELLS NATIONAL SERVICES CORPORATION, Plaintiff and Appellant, v. COUNTY OF SANTA CLARA, Defendant and Respondent.

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

January 21, 1976.


Attorney(s) appearing for the Case

COUNSEL

Jacob Paull for Plaintiff and Appellant.

William M. Siegel, County Counsel, and Robert J. Menifee, Deputy County Counsel, for Defendant and Respondent.


OPINION

TAYLOR, P.J.

Wells National Services Corporation, the taxpayer, appeals from an adverse judgment in its action to recover taxes paid under protest, contending that pursuant to the written agreements for providing television rental services to patients, its interest in the premises owned by the County Hospital District was not a taxable possessory interest, as defined by Revenue and Taxation Code section 107. We have concluded...

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