Legal Opinion
Carnation Co. v. City of Los Angeles
California Supreme Court
Decided July 20, 1966No. L. A. 28178PublishedCited by 14 opinions
1Opinion of the CourtPeek, J.
The tax in question is levied pursuant to the provisions of the Los Angeles Municipal Code. Section 21.03 imposes a “business tax” on any person engaged in a business as defined in particular following sections, including sections 21.166 (wholesale sales) and 21.167 (retail sales). The pertinent portions of those sections provide that “every person manufacturing and selling any goods, wares or merchandise . . . , or selling any goods, wares or merchandise . . .” shall be subject to the levy of the tax at specified rates. (Italics added.) Pursuant to authority granted by section 21.15,…
2Cases cited6 opinions
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- General Motors Corp. v. WashingtonSupreme Court of the United States · 1964
- American Manufacturing Co. v. City of St. LouisSupreme Court of the United States · 1919
- Fox Bakersfield Theatre Corp. v. City of BakersfieldCalifornia Supreme Court · 1950
- City of Los Angeles v. Belridge Oil Co.California Supreme Court · 1954
1 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- City of Los Angeles v. Shell Oil Co.California Supreme Court · 1971
- Shell Oil Company, a Delaware Corp., Plaintiff-Appellant-Cross-Appellee v. City of Santa Monica, a Municipal Corp., Defendant-Appellee-Cross-AppellantCourt of Appeals for the Ninth Circuit · 1987
- Stromer v. BrowningCalifornia Court of Appeal · 1968
- General Motors Corp. v. City of Los AngelesCalifornia Supreme Court · 1971
- City of Prescott v. Town of Chino ValleyCourt of Appeals of Arizona · 1989
9 more not listed; retrieve them via the Exa API.