Legal Opinion
City of Los Angeles v. Shell Oil Co.
California Supreme Court
Decided February 22, 1971No. L.A. 29670PublishedCited by 39 opinions
1Opinion of the Court
Opinion
SULLIVAN, J.
Defendant Shell Oil Company (Shell) appeals from a judgment, entered after a nonjury trial, awarding plaintiff City of Los Angeles (the City) the sum of $57,103.27 as a deficiency of business license taxes levied against Shell by the City for the years 1958-1961.
Shell is a large oil company which operates throughout the United States. Its headquarters are in New York, and its marketing activities are carried on through a network of regional, division, and district offices.
Among the facilities maintained by Shell in Los Angeles are a “division office” and a “bulk terminal.”…
2Cases cited27 opinions
- Robbins v. Shelby County Taxing DistrictSupreme Court of the United States · 1887
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
22 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Boucher v. EngstromAlaska Supreme Court · 1974
- Weekes v. City of OaklandCalifornia Supreme Court · 1978
- Volkswagen Pacific, Inc. v. City of Los AngelesCalifornia Supreme Court · 1972
- Dravo Corp. v. City of TacomaWashington Supreme Court · 1972
- 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
34 more not listed; retrieve them via the Exa API.