Legal Opinion
Independent Casting-Television, Inc. v. City of Los Angeles
California Court of Appeal
Decided June 27, 1975No. Civ. 45316PublishedCited by 6 opinions
1Opinion of the Court
Opinion
THOMPSON, J.
The case at bench involves the definition of gross receipts for the purpose of the Los Angeles city license tax. We conclude that the term encompasses the total of amounts received as consideration for the services of personnel employed by the taxpayer supplied as special employees to others where the taxpayer acts for his own account in employing the employees and not as an agent arranging the employment. We reverse a trial court judgment holding to the contrary.
The facts are stipulated. A majority of motion picture producers doing business within the City of Los Angeles…
2Cases cited5 opinions
- 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
- Carnation Co. v. City of Los AngelesCalifornia Supreme Court · 1966
- City of Los Angeles v. Security Systems, Inc.California Court of Appeal · 1975
3Cited by6 opinions
- City of Los Angeles v. Meyers Brothers Parking System, Inc.California Court of Appeal · 1975
- Brim Healthcare v. STATE, TAX. & REV. DEPT.New Mexico Court of Appeals · 1995
- City of Los Angeles v. SherwoodCalifornia Court of Appeal · 1978
- Hospital Medical Collections, Inc. v. City of Los AngelesCalifornia Court of Appeal · 1976
- Green Construction Co. v. State, Department of RevenueAlaska Supreme Court · 1983
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