Legal Opinion
City of Los Angeles v. Moore Business Forms, Inc.
California Court of Appeal
Decided December 20, 1966No. Civ. 30419PublishedCited by 5 opinions
1Opinion of the CourtFourt, J.
Moore Business Forms, Inc., hereinafter referred to as Moore, appeals from a judgment in favor of the City of Los Angeles, hereinafter referred to as the City, for business taxes attributable to Moore’s out-of-city sales for the years 1957 through 1961 pursuant to Los Angeles Municipal Code sections 21.166 and 21.167 as implemented by City Clerk’s Ruling No. 14. We have determined that Moore’s liability for tax on the privilege of carrying on its business within the City was properly apportioned and we affirm the judgment of the trial court.
Section 21.166 1 provides for the taxing of the…
2Cases cited16 opinions
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- General Motors Corp. v. WashingtonSupreme Court of the United States · 1964
- United States v. Interstate Commerce CommissionSupreme Court of the United States · 1949
- Bank of Italy v. JohnsonCalifornia Supreme Court · 1926
- Union Oil Co. v. State Board of EqualizationCalifornia Supreme Court · 1963
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3Cited by5 opinions
- City of Los Angeles v. Shell Oil Co.California Supreme Court · 1971
- Borders Online v. State Board of EqualizationCalifornia Court of Appeal · 2005
- General Motors Corp. v. City of Los AngelesCalifornia Supreme Court · 1971
- Brabant v. City of South GateCalifornia Court of Appeal · 1977
- City of Los Angeles v. Shell Oil Co.California Supreme Court · 1971