Chevron Oil Co. v. United States (1973)
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Thrifty Corp. v. County of Los Angeles (1989)
On the other hand, a lease for five years is not taxable even if the right is granted to renew it for several successive terms.’ ” (Chevron Oil Company v. United States (1973) 471 F.2d 1373 1379 [ 200 Ct.Cl. 449 ]; accord 62 Ops.Cal.Atty.Gen. 87 , 90 [Under the former federal act “interests for a term of years [was classified] as ‘realty’ when such interests approximate an ‘ownership’ right rather than a mere ‘temporary right of possession.’”].) In the present case the issue…