S. F. Nos. 18625, 18626
43 Cal. 2d 157; 272 P.2d 16; 1954
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.
Carter, Jesse W., "Parr-Richmond Industrial Corp. v. Boyd [DISSENT]" (1954). Jesse Carter Opinions. 233.