Legal Opinion
Virtue Bros. v. County of Los Angeles
California Court of Appeal
Decided January 6, 1966No. Civ. 28858; Civ. 28859; Civ. 28860; Civ. 28861PublishedCited by 10 opinions
1Opinion of the CourtRoth, P. J.
All plaintiffs are manufacturers. Virtue Bros. (Virtue), imported plywood from Finland; Clayton Manufacturing Company (Clayton), imported steel tubing from the British Isles; and Anchor Post Products, Inc. of California (Anchor), imported wire from Australia. Taxes were levied by the County of Los Angeles and the City of Los Angeles (defendants) upon the assessed valuation of full inventories of import materials in the possession of plaintiffs on the first Monday in March 1960, the taxing date. Plaintiffs paid under protest and sued for a refund.
These cases present the constitutional question…
2Cases cited13 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- Abelleira v. District Court of AppealCalifornia Supreme Court · 1941
- Hooven & Allison Co. v. EvattSupreme Court of the United States · 1945
- Low v. AustinSupreme Court of the United States · 1872
- Youngstown Sheet & Tube Co. v. BowersSupreme Court of the United States · 1959
8 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Hearst Corp. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1973
- Stenocord Corp. v. City & County of San FranciscoCalifornia Supreme Court · 1970
- Westinghouse Electric Corp. v. County of Los AngelesCalifornia Court of Appeal · 1974
- Schoderbek v. CarlsonCalifornia Court of Appeal · 1980
- American Smelting & Refining Co. v. County of Contra CostaCalifornia Court of Appeal · 1969
5 more not listed; retrieve them via the Exa API.