Legal Opinion

TRW Space & Defense Sector v. County of Los Angeles

California Court of Appeal

Decided November 25, 1996No. B093628PublishedCited by 3 opinions

1Opinion of the Court

Opinion

VOGEL (C. S.), P. J.

Introduction

TRW Space and Defense Sector, a unit of TRW, Inc., and TRW Components International, Inc. (collectively, TRW), brought an action to recover ad valorem personal property taxes assessed and collected by the County of Los Angeles (County) for the tax years 1986 through 1989. The parties filed cross-motions for summary judgment. The trial court granted TRW’s motion and denied County’s motion. County appeals from the judgment awarding TRW a refund in excess of $2.1 million.

The primary issues presented by this appeal are County’s power to tax a federal…

2Cases cited16 opinions

  1. M'culloch v. State of MarylandSupreme Court of the United States · 1819
  2. United States v. County of AlleghenySupreme Court of the United States · 1944
  3. United States v. City of DetroitSupreme Court of the United States · 1958
  4. City of Detroit v. Murray Corp. of AmericaSupreme Court of the United States · 1958
  5. United States v. County of FresnoSupreme Court of the United States · 1977

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3Cited by3 opinions

  1. Motorola, Inc. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1999
  2. Hughes Aircraft Co. v. County of OrangeCalifornia Court of Appeal · 2002
  3. Northrop Grumman Corp. v. County of Los AngelesCalifornia Court of Appeal · 2005

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