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ZAPARA v. COUNTY OF ORANGE

Docket No. G014182.

26 Cal.App.4th 464 (1994)

31 Cal. Rptr.2d 555

THOMAS M. ZAPARA, Plaintiff and Appellant, v. COUNTY OF ORANGE, Defendant and Respondent.

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

June 29, 1994.

Attorney(s) appearing for the Case

COUNSEL

Voss, Cook & Thel, Bruce V. Cook, William A. Goddard and Robert Yonowitz for Plaintiff and Appellant.

Terry C. Andrus, County Counsel, and Thomas C. Agin, Deputy County Counsel, for Defendant and Respondent.

OPINION

WALLIN, J.

Thomas Zapara appeals a judgment against him in favor of the County of Orange in his action for refund of property taxes. The sole issue raised on appeal is whether the transfer of title to real property by a partnership to a general partner, who by virtue of having purchased all minority partnership interests has become the sole partner and sole owner of the partnership and its property, constitutes a "change of...

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