Legal Opinion
ITT Gilfillan, Inc. v. City of Los Angeles
California Court of Appeal
Decided August 4, 1977No. Civ. 49209PublishedCited by 7 opinions
1Opinion of the Court
Opinion
THOMPSON, J.
The appeals at bench involve the application of the Los Angeles Business Tax Ordinance to manufacturers performing contracts with the United States. Specifically, we are called upon to determine: (1) whether all of the contractor’s gross receipts on contracts calling for the passage of title of component articles to the United States prior to completion of the contracts are taxed at the rate provided for “manufacturers and sellers” or whether the portion of the receipts allocable to post passage of title manufacture is to be taxed at the higher rate applicable to persons…
2Cases cited9 opinions
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- Cedars of Lebanon Hospital v. County of Los AngelesCalifornia Supreme Court · 1950
- City of Los Angeles v. Belridge Oil Co.California Supreme Court · 1954
- Diamond National Corp. v. State Board of EqualizationSupreme Court of the United States · 1976
- General Dynamics Corp. v. County of Los AngelesCalifornia Supreme Court · 1958
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Lee v. BANK OF AMERICA NATIONAL TRUST AND SAVINGS ASS'NCalifornia Court of Appeal · 1994
- City of Berkeley v. CukiermanCalifornia Court of Appeal · 1993
- Todd Shipyards Corp. v. City of Los AngelesCalifornia Court of Appeal · 1982
- ITT Gilfillan, Inc. v. City of Los AngelesCalifornia Court of Appeal · 1982
- Bendix Corp. v. City of Los AngelesCalifornia Court of Appeal · 1984
2 more not listed; retrieve them via the Exa API.