Legal Opinion
ITT Gilfillan, Inc. v. City of Los Angeles
California Court of Appeal
Decided September 22, 1982No. Civ. 63729PublishedCited by 8 opinions
1Opinion of the Court
Opinion
GORMAN, J. *
The City of Los Angeles, defendant and appellant (City), appeals from a judgment of the superior court entered in favor of plaintiff and respondent ITT Gilfillan, Inc., a corporation (ITT).
Factual Summary
The matter was submitted to the trial judge on a statement of stipulated facts.
For each tax year 1963 through 1975, City imposed a business license tax on ITT, the City contending that the taxes were due pursuant to section 21.190 and ITT contending that the taxes were due pursuant to section 21.167 of the City’s Business Tax Ordinance (Municipal Code of Los Angeles).
Since…
2Cases cited15 opinions
- Austin v. Massachusetts Bonding & InsuranceCalifornia Supreme Court · 1961
- Tripp v. SwoapCalifornia Supreme Court · 1976
- Smeltzley v. Nicholson Manufacturing Co.California Supreme Court · 1977
- Breceda v. GamsbyCalifornia Court of Appeal · 1968
- Elling Corp. v. Superior CourtCalifornia Court of Appeal · 1975
10 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Lee v. BANK OF AMERICA NATIONAL TRUST AND SAVINGS ASS'NCalifornia Court of Appeal · 1994
- Aguilar v. Unemployment Insurance Appeals BoardCalifornia Court of Appeal · 1990
- McCauley v. Howard Jarvis Taxpayers AssociatonCalifornia Court of Appeal · 1998
- MacY's Department Stores, Inc. v. City & County of San FranciscoCalifornia Court of Appeal · 2006
- Bendix Corp. v. City of Los AngelesCalifornia Court of Appeal · 1984
3 more not listed; retrieve them via the Exa API.