United States Supreme Court Cases & Opinions

U.S. Supreme Court

Rohr Aircraft Corp. v. County of San Diego, 362 U.S. 628 (1960)

Rohr Aircraft Corp. v. County of San Diego

No. 295

Argued March 30, 1960

Decided May 23, 1960

362 U.S. 628

Syllabus

1. In this case, in which a taxpayer did not explicitly challenge a state tax statute as being repugnant to the Federal Constitution, treaties or statutes, but challenged a local tax assessment on the ground that it infringed the taxpayer's federal rights, privileges or immunities, this Court did not have jurisdiction under 28 U.S.C. § 1257 of an appeal from a decision of a state Supreme Court sustaining the validity of the tax; but the appeal was treated under 28 U.S.C. § 2103 as a petition for certiorari, and certiorari was granted. Pp. 362 U. S. 629-630.

2. Certain real estate owned by the Reconstruction Finance Corporation and subjected by § 8 of the Reconstruction Finance Corporation Act to state and local taxation was declared surplus and surrendered to the War Assets Administration for disposal under the provisions of the Surplus Property Act of 1944, which, inter alia, authorized the War Assets Administration and its successor, the General Services Administration, to make disposition of the property on such terms as it saw fit and to execute and deliver all necessary papers incident to transfer of title.

Held: even before execution of a quitclaim deed transferring title from the Reconstruction Finance Corporation to the United States, such real estate had ceased to be subject to state and local taxation as "real property of the Reconstruction Finance Corporation," even though the property was leased to a private lessee in the name of both the Reconstruction Finance Corporation and the United States. Pp. 362 U. S. 630-636.

51 Cal.2d 759, 336 P.2d 521, reversed.

Page 362 U. S. 629