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AMERICAN AIRLINES, INC. v. COUNTY OF SAN DIEGO

Docket No. B039373.

220 Cal.App.3d 164 (1990)

269 Cal. Rptr. 372

AMERICAN AIRLINES, INC., Plaintiff and Appellant, v. COUNTY OF SAN DIEGO, Defendant and Respondent. [And 56 other cases.]

Court of Appeals of California, Second District, Division Five.

May 10, 1990.

Attorney(s) appearing for the Case

COUNSEL

William R. Nicholas, Joseph A. Wheelock, Jr., William C. Choi and Latham & Watkins for Plaintiff and Appellant.

De Witt W. Clinton, County Counsel, Stephen R. Morris, Deputy County Counsel, Thomas F. Casey III, County Counsel, Mary Kay Raftery, Deputy County Counsel, Richard J. Moore, County Counsel, James F. May, Deputy County Counsel, Lloyd M. Harmon, Jr., County Counsel, Lewis Zollinger, Deputy County Counsel, Alan Marks, County Counsel, Dawn Stafford, Deputy County Counsel, Donald L. Clark, County Counsel, Thomas W. Cain, Deputy County Counsel, L.B. Elam, County Counsel, Robert A. Ryan, Deputy County Counsel, Gerald J. Geerlings, County Counsel, James J. Brzytwa, Deputy County Counsel, Adrian Kuyper, County Counsel, and David R. Chaffee, Deputy County Counsel, for Defendant and Respondent.

OPINION

ASHBY, Acting P.J.

This is an action for partial refund of personal property taxes on certain aircraft (hereinafter certificated aircraft). The plaintiffs and appellants who are seeking refunds are several airlines (hereinafter the airlines).1 The defendants and respondents are various counties which have collected tax on the aircraft (hereinafter...

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