Legal Opinion

Ashford Hospitality v. City & County of S.F.

California Court of Appeal

Decided March 8, 2021No. A159181MPublished

1Opinion of the Court

Filed 3/8/21 (unmodified opinion attached) CERTIFIED FOR PUBLICATION IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA FIRST APPELLATE DISTRICT DIVISION FOUR ASHFORD HOSPITALITY et al., A159181 Plaintiffs and Appellants, (City & County of San Francisco Super. Ct. No. CGC-15-549018) v. CITY AND COUNTY OF SAN ORDER MODIFYING OPINION FRANCISCO, AND DENYING REHEARING; NO CHANGE IN JUDGMENT Defendant and Respondent. THE COURT: It is ordered that the opinion filed herein on March 1, 2021, be modified as follows: On page 2, lines 3 and 4, delete the sentence “The transfer tax is an excise tax on the…

2Cases cited7 opinions

  1. Federal Communications Commission v. Beach Communications, Inc.Supreme Court of the United States · 1993
  2. Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
  3. Keeney v. Comptroller of New YorkSupreme Court of the United States · 1912
  4. Stewart Dry Goods Co. v. LewisSupreme Court of the United States · 1935
  5. Fielder v. City of Los AngelesCalifornia Court of Appeal · 1993

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