Legal Opinion
General Motors Corp. v. City & County of San Francisco
California Court of Appeal
Decided January 14, 1999No. A081239, A081246, A081253PublishedCited by 17 opinions
1Opinion of the Court
Opinion
STRANKMAN, P. J.
A municipality imposed a business tax upon a corporation’s local selling activity. (S.F. Mun. Code, pt. III, §§ 1002.2, 1004.08, 1004.13.) The corporation claimed the tax interfered with commerce by discriminating in favor of local manufacturers and sued for both a refund under state law and damages under federal civil rights law. (Gov. Code, §§ 935, subd. (a), 940.4, 945; S.F. Mun. Code, pt. III, former § 1017; 42 U.S.C. § 1983.) On cross-motions for summary judgment, the trial court entered judgment for the municipality. (Code Civ. Proc., § 437c.) We reverse. We…
2Cases cited12 opinions
- Monell v. New York City Dept. of Social Servs.Supreme Court of the United States · 1978
- Will v. Michigan Department of State PoliceSupreme Court of the United States · 1989
- Fair Assessment in Real Estate Assn., Inc. v. McNarySupreme Court of the United States · 1981
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Dennis v. HigginsSupreme Court of the United States · 1991
7 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Kowenhoven v. County of AlleghenySupreme Court of Pennsylvania · 2006
- Patel v. City of San BernardinoCourt of Appeals for the Ninth Circuit · 2002
- Ventas Finance I, LLC v. Franchise Tax BoardCalifornia Court of Appeal · 2008
- In Re the Appeals of CIG Field Services Co.Supreme Court of Kansas · 2005
- Francis v. v. City of ColumbusNebraska Supreme Court · 2004
12 more not listed; retrieve them via the Exa API.