Legal Opinion
City of Los Angeles v. Security Systems, Inc.
California Court of Appeal
Decided April 9, 1975No. Civ. 44622PublishedCited by 6 opinions
1Opinion of the Court
Opinion
LILLIE, J.
The City of Los Angeles sued defendant to recover $2,240.46 in business taxes 1 based'on gross receipts for the calendar years 1968, 1969 and 1970, pursuant to sections 21.03 2 and 21.190, 3 Los Angeles Municipal Code, penalties and interest. Plaintiff was awarded $230.52 and interest. It appeals from the judgment, and urges inadequacy of the recovery.
Most of the facts are stipulated and the rest undisputed. Defendant is a corporation, a wholly owned subsidiary of West Coast Burglar Alarm Systems; in turn defendant has two wholly owned subsidiary corporations, Aaron Alarm and…
2Cases cited8 opinions
- Robinson v. GeorgeCalifornia Supreme Court · 1940
- Gibbons & Reed Co. v. Department of Motor VehiclesCalifornia Court of Appeal · 1963
- City of Los Angeles v. Clinton Merchandising Corp.California Supreme Court · 1962
- Jones-Hamilton Co. v. Franchise Tax BoardCalifornia Court of Appeal · 1968
- Rexall Drug Co. v. PetersonCalifornia Court of Appeal · 1952
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3Cited by6 opinions
- Western States Bankcard Association v. City & County of San FranciscoCalifornia Supreme Court · 1977
- Independent Casting-Television, Inc. v. City of Los AngelesCalifornia Court of Appeal · 1975
- Massachusetts Mutual Life Insurance v. City & County of San FranciscoCalifornia Court of Appeal · 1982
- Hospital Medical Collections, Inc. v. City of Los AngelesCalifornia Court of Appeal · 1976
- Programming-Enterprises, Inc. v. City of Los AngelesCalifornia Court of Appeal · 1989
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