Open Access. Powered by Scholars. Published by Universities.®

Taxation-State and Local Commons

Open Access. Powered by Scholars. Published by Universities.®

Golden Gate University School of Law

1954

Articles 1 - 2 of 2

Full-Text Articles in Taxation-State and Local

Parr-Richmond Industrial Corp. V. Boyd [Dissent], Jesse W. Carter Jun 1954

Parr-Richmond Industrial Corp. V. Boyd [Dissent], Jesse W. Carter

Jesse Carter Opinions

In actions to recover property taxes paid under protest, the property owner only had a qualified and contingent possessory interest in the form of a gratuitous and revocable right to possession and thus the taxes assessed were incorrect.


Los Angeles V. Belridge Oil Co., Jesse W. Carter May 1954

Los Angeles V. Belridge Oil Co., Jesse W. Carter

Jesse Carter Opinions

A company that produced and sold crude oil and natural gas was engaged in selling for the purposes of a city tax ordinance, and thus was obligated to pay the city's business license tax.