City of Los Angeles v. Wilshire Crest Medical Group

Opinion

LAIDIG, J. *

Appellant taxpayer complains of the manner in which the City of Los Angeles seeks to apply its tax on business activities. Such complaint verges on an invitation to an éxcursion in frivolity.

We are importuned to ignore the definition of the term “gross income” contained in the statute establishing the tax in question and to substitute therefor the definition of the term “receipts” contained in a legal dictionary which, in turn, used as its source a Tennessee case construing a statute of that state. We decline, for the reasons hereafter stated, to indulge in such an…