Legal Opinion
City of Los Angeles v. A.E.C. Los Angeles, Inc.
California Court of Appeal
Decided August 13, 1973No. Civ. 40189PublishedCited by 11 opinions
1Opinion of the Court
Opinion
THOMPSON, J.
In this appeal from a judgment in favor of the City of Los Angeles (City) for amounts found due to it from appellant A.E.C. Los Angeles (Taxpayer) for business tax, Taxpayer contends: (1) it is immune from municipal taxation measured by gross receipts on its business conducted with agencies of the State of California; and (2) recovery of taxes for the years 1962 and 1963 is barred by the statute of limitations.
The City of Los Angeles is a freeholders’ charter city. Section 21.03 of the Los Angeles Municipal Code provides: “(a) Subject to the provisions of this Article, a…
2Cases cited13 opinions
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- United States v. County of AlleghenySupreme Court of the United States · 1944
- Alabama v. King & BoozerSupreme Court of the United States · 1941
- Hall v. City of TaftCalifornia Supreme Court · 1956
- Kaiser Co. v. ReidCalifornia Supreme Court · 1947
8 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Marsh & McLennan of California, Inc. v. City of Los AngelesCalifornia Court of Appeal · 1976
- The Pines v. City of Santa MonicaCalifornia Supreme Court · 1981
- Board of Trustees v. City of Los AngelesCalifornia Court of Appeal · 1975
- City of S.F. v. Regents of the Univ. of Cal.California Supreme Court · 2019
- Times Mirror Co. v. City of Los AngelesCalifornia Court of Appeal · 1987
6 more not listed; retrieve them via the Exa API.