Court Opinion

ID: 9508346
Source: CourtListenerOpinion
Date Created: 2023-08-06 21:30:54.30984+00
Date Added: 2024-06-11T09:07:31.396434
License: Public Domain

MR. JUSTICE WEBER,
specially concurring:
I concur with the majority decision to affirm the judgment of the District Court.
I do not join in the conclusion of the majority that the contract was not a lease with an option to buy but that the agreement constituted a contract of sale. I would affirm the District Court in its conclusion that the instrument constituted a lease with an option to buy.
I do not find it essential to determine whether the agreement was a lease with an option to buy or a contract of sale. The key fact is that title had not passed to the City and as a result the City had not become the owner. Because the title remained in Pollard, taxation to Pollard was the proper result.