Legal Opinion

American Chemical Corp. v. County of Los Angeles

California Court of Appeal

Decided September 26, 1974No. Civ. No. 38868; Civ. No. 38871; Civ. No. 38872PublishedCited by 6 opinions

1Opinion of the Court

*49Opinion

THOMPSON, J.

In these three consolidated appeals from judgments of the superior court denying recovery of ad valorem taxes paid by appellants (Taxpayers) upon their business personal property, Taxpayers contend that the procedure for assessment of tax denied them an adequate administrative remedy and that the administrative process and procedures of judicial review denied them equal protection of the law. Identical contentions were resolved by us against the appellants in companion cases, Westinghouse Elec. Corp. v. County of Los Angeles, ante, page 32 [116 Cal.Rptr. 742] certified for…

2Cases cited18 opinions

  1. Citizens to Preserve Overton Park, Inc. v. VolpeSupreme Court of the United States · 1971
  2. Camp v. PittsSupreme Court of the United States · 1973
  3. Auto Equity Sales, Inc. v. Superior CourtCalifornia Supreme Court · 1962
  4. United States v. MorganSupreme Court of the United States · 1941
  5. Strumsky v. San Diego County Employees Retirement Assn.California Supreme Court · 1974

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3Cited by6 opinions

  1. City of Fairfield v. Superior CourtCalifornia Supreme Court · 1975
  2. Guild Wineries & Distilleries v. County of FresnoCalifornia Court of Appeal · 1975
  3. McDonnell Douglas Corp. v. County of Los AngelesCalifornia Court of Appeal · 1974
  4. American Chemical Corp. v. County of Los AngelesSupreme Court of the United States · 1975
  5. McDonnell Douglas Corp. v. County of Los AngelesCalifornia Court of Appeal · 1974

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