HOME ESCROW SERVICE CORP. v. COUNTY OF L.A.

Docket No. 22205.

155 Cal.App.2d 335 (1957)

317 P.2d 1021

HOME ESCROW SERVICE CORPORATION (a Corporation), Respondent, v. COUNTY OF LOS ANGELES, Appellant.

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

November 20, 1957.


Attorney(s) appearing for the Case

Harold W. Kennedy, County Counsel, and Gordon Boller, Assistant County Counsel, for Appellant.

Samuel A. Greenburg, and Adrian A. Kragen for Respondent.

O'Melveny & Myers, Sidney H. Wall and Philip F. Westbrook, Jr., as Amici Curiae on behalf of Respondent.


FOX, Acting P.J.

Plaintiff's demand for a tax refund having been denied, it brought this action to enforce repayment. Upon judgment being rendered for plaintiff, the county appealed.

Plaintiff is engaged in the business of handling escrow transactions involving the sale or encumbrance of both real and personal property. In the course of these escrows funds are delivered to the plaintiff to be used in connection...

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