Legal Opinion
MacY's Department Stores, Inc. v. City & County of San Francisco
California Court of Appeal
Decided October 18, 2006No. A109288, A110061PublishedCited by 9 opinions
1Opinion of the Court
Opinion
SIGGINS, J.
The City and County of San Francisco (the City) appeals a judgment that awarded Macy’s Department Stores, Inc., and four related corporations (Macy’s) a multi-year tax refund. The City argues that (1) Macy’s 1995 and 1996 refund claims were untimely, (2) the trial court erred by refunding all local business taxes paid by Macy’s during the contested period instead of the amount sufficient to negate the discriminatory effect of the tax, and (3) the rate of prejudgment interest should have been derived from a local ordinance rather than state law. We conclude Macy’s tax refund…
2Cases cited33 opinions
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- Vons Companies, Inc. v. Seabest Foods, Inc.California Supreme Court · 1996
- State v. Superior CourtCalifornia Supreme Court · 2004
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3Cited by9 opinions
- Union Pacific Railroad v. Santa Fe Pacific Pipelines, Inc.California Court of Appeal · 2014
- Northwest Energetic Services, LLC v. California Franchise Tax BoardCalifornia Court of Appeal · 2008
- Ventas Finance I, LLC v. Franchise Tax BoardCalifornia Court of Appeal · 2008
- Borikas v. Alameda Unified School DistrictCalifornia Court of Appeal · 2013
- Water Replenishment District v. City of CerritosCalifornia Court of Appeal · 2013
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