Legal Opinion
Michael Todd Co. v. County of Los Angeles
California Supreme Court
Decided May 17, 1962No. L. A. 25987PublishedCited by 40 opinions
1Opinion of the CourtSchauer, J.
Plaintiff appeals from a judgment for defendants in an action to recover ad valorem personal property taxes for the year 1957, levied upon an assessment of certain film negatives of the copyrighted motion picture entitled “Around The World In Eighty Days.”
This ease appears to be the first in which any taxpayer has questioned the validity of the Los Angeles County Assessor’s method of assessing motion picture negatives—a method which, the parties agree, has been in use by the assessor for many years. Plaintiff advances a variety of arguments on the theme that the assessment is void because it…
2Cases cited34 opinions
- United States v. County of AlleghenySupreme Court of the United States · 1944
- United States v. City of DetroitSupreme Court of the United States · 1958
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
- Desny v. WilderCalifornia Supreme Court · 1956
- Wheaton and Donaldson v. Peters and GriggSupreme Court of the United States · 1834
29 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Leahy v. CommissionerUnited States Tax Court · 1986
- BRET HARTE INN, INC v. City and County of San FranciscoCalifornia Supreme Court · 1976
- Tolwinsky v. CommissionerUnited States Tax Court · 1986
- Durkin v. CommissionerUnited States Tax Court · 1986
- Elk Hills Power v. Board of EqualizationCalifornia Supreme Court · 2013
35 more not listed; retrieve them via the Exa API.