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ITT GILFILLAN, INC. v. CITY OF LOS ANGELES

Docket No. 63729.

136 Cal.App.3d 581 (1982)

185 Cal. Rptr. 848

ITT GILFILLAN, INC., Plaintiff and Respondent, v. CITY OF LOS ANGELES, Defendant and Appellant.

Court of Appeals of California, Second District, Division Three.

September 22, 1982.

Attorney(s) appearing for the Case

COUNSEL

Ira Reiner, City Attorney, Thomas C. Bonaventura, Senior Assistant City Attorney, Ronald Tullen, Assistant City Attorney, and Sherri M. Kirk, Deputy City Attorney, for Defendant and Appellant.

Jeffrey A. Kent, William M. Poindexter and Poindexter & Doutre for Plaintiff and Respondent.

OPINION

GORMAN, J.*

The City of Los Angeles, defendant and appellant (City), appeals from a judgment of the superior court entered in favor of plaintiff and respondent ITT Gilfillan, Inc., a corporation (ITT).

FACTUAL SUMMARY

The matter was submitted to the trial judge on a statement of stipulated facts.

For each tax year 1963 through 1975, City imposed a business license tax...

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