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KERN v. COUNTY OF IMPERIAL

Docket No. D010523.

226 Cal.App.3d 391 (1990)

276 Cal. Rptr. 524

STEWART KERN et al., Plaintiffs and Appellants, v. COUNTY OF IMPERIAL et al., Defendants and Respondents.

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

December 19, 1990.

Attorney(s) appearing for the Case

COUNSEL

Ajalat & Polley, Terry L. Polley, Richard J. Ayoob and Charles R. Ajalet for Plaintiffs and Appellants.

Thomas M. Fries, County Counsel, and Kevin E. Ready, Sr., Deputy County Counsel, for Defendants and Respondents.

[Opinion certified for partial publication.1]

OPINION

TODD, J.

Stewart Kern and 14 other persons, including 2 acting individually and as personal representatives of estates, appeal a judgment in favor of Imperial County in their complaint for refund of property taxes paid on real property transferred from a corporation to them as individual shareholders...

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