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affidavit aircraft alleged amount Angeles County appeal attached hereto Attorney bank basis Board of Equalization Board of Supervisors C.J.S. Licenses C.J.S. Taxation Cal.Reg California cause of action certiorari claim for refund Claimant community property Complaint Constitution copy corporation court held death decedent deduction defendant City defendant County denied determination Digests duly erty exemption federal filed Form Franchise Tax Board gift tax gross income gross receipts hereby illegal income tax inheritance tax joint tenancy L.Ed lease levied Library References lien ment notice operation owner payment penalty percent petition petitioner plaintiff possessory interest property tax protest provisions purchased purposes pursuant real property Redetermination rehearing resale resident retailer Revenue & Taxation Revenue and Taxation S.Ct sales tax Section statute SUPERIOR COURT supra tangible personal property Tax Collector Tax Law Tax.Code taxable Taxation Code taxes paid taxpayer Text thereof tion transfer trust United West's Key