Legal Opinion
City & County of San Francisco v. Carpenter Funds Administrative Office of Northern California, Inc.
California Court of Appeal
Decided December 18, 1984No. A015288PublishedCited by 1 opinion
1Opinion of the Court
Opinion
ROUSE, J.
Defendant Carpenter Funds Administrative Office of Northern California (CFA) appeals from a judgment against it for $176,822.18 plus interest in an action that was brought by the Tax Collector of the City and County of San Francisco (City) to recover unpaid payroll expense taxes for the years 1970-1979 inclusive.
In 1970, the San Francisco Payroll Expense Tax Ordinance (Ordinance), San Francisco Municipal Code, part III, article 12-A, section 901 et seq. became effective. Section 903 of the Ordinance provides, inter alia, that “A tax for general revenue purposes is hereby…
2Cases cited11 opinions
- Shaw v. Delta Air Lines, Inc.Supreme Court of the United States · 1983
- Alessi v. Raybestos-Manhattan, Inc.Supreme Court of the United States · 1981
- Squire v. Students Book CorpCourt of Appeals for the Ninth Circuit · 1951
- In Re Marriage of CampaCalifornia Court of Appeal · 1979
- Englund v. ChavezCalifornia Supreme Court · 1972
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3Cited by1 opinion
- Lin v. City of PleasantonCalifornia Court of Appeal · 2009