WESTINGHOUSE BEVERAGE GROUP, INC., Plaintiff and Respondent,
v.
COUNTY OF SAN DIEGO, Defendant and Appellant.
Court of Appeals of California, Fourth District, Division One.https://leagle.com/images/logo.png
July 26, 1988.
July 26, 1988.
Attorney(s) appearing for the Case
COUNSEL
Lloyd M. Harmon, Jr., County Counsel, Barbara Baird and Susan J. Boyle, Deputy County Counsel, for Defendant and Appellant.
Poindexter & Doutre, William M. Poindexter, James P. Drummy and Carol Reichstetter for Plaintiff and Respondent.
Court of Appeals of California, Fourth District, Division One.
OPINION
WORK, J.
(1a, 2a) In this case we hold a manufacturer and wholesaler of soft drink products, Westinghouse Beverage Group, Inc., doing business as Seven-Up Bottling Companies of Southern California (7-Up), may be assessed San Diego County property taxes on its reusable containers in the possession of its wholesale customers on the lien date, in which it supplies carbon dioxide (O[2]) gas and those in which it transports...
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