Legal Opinion

Lilli Ann Corp. v. City & County of San Francisco

California Court of Appeal

Decided May 31, 1977No. Docket Nos. 36199, 38099PublishedCited by 4 opinions

1Opinion of the Court

Opinion

SIMS, Acting P. J.

These two appeals, which have been ordered consolidated for the purposes of oral argument and decision, involve the validity of taxes paid to the City and County of San Francisco (the city) under protest by each of the plaintiff taxpayers. The taxes were assessed in 1967 as escaped assessments. (Rev. & Tax. Code, § 531 1 ) on the basis of reappraisals and reassessments of personal property for the years 1964, 1965 and 1966. The reappraisals and reassessments were made and the taxes were levied as a result of the so-called “Knoff mandate,” which followed a grand jury…

2Cases cited55 opinions

  1. Sioux City Bridge Co. v. Dakota CountySupreme Court of the United States · 1923
  2. Township of Hillsborough v. CromwellSupreme Court of the United States · 1946
  3. Sail'er Inn, Inc. v. KirbyCalifornia Supreme Court · 1971
  4. Nashville, Chattanooga & St. Louis Railway v. BrowningSupreme Court of the United States · 1940
  5. De Luz Homes, Inc. v. County of San DiegoCalifornia Supreme Court · 1955

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3Cited by4 opinions

  1. Westbrook v. FairchildCalifornia Court of Appeal · 1992
  2. Trim, Inc. v. County of MontereyCalifornia Court of Appeal · 1978
  3. Pacific Bell Telephone Co. v. County of NapaCalifornia Court of Appeal · 2025
  4. Westbrook v. FairchildCalifornia Court of Appeal · 1992

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