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CITIZENS' FED. S & L ASS'N v. CITY & CTY. SAN FRANCISCO

Docket No. 19650.

202 Cal.App.2d 358 (1962)

20 Cal. Rptr. 717

CITIZENS' FEDERAL SAVINGS AND LOAN ASSOCIATION, Plaintiff and Appellant, v. CITY AND COUNTY OF SAN FRANCISCO et al., Defendants and Respondents.

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

April 12, 1962.

Attorney(s) appearing for the Case

Roy D. Reese for Plaintiff and Appellant.

Dion R. Holm, Thomas M. O'Connor, City Attorneys, and Orville I. Wright, Deputy City Attorney, for Defendant and Respondent City and County of San Francisco.

KAUFMAN, P.J.

Appellant, Citizens' Federal Savings and Loan Association, hereafter referred to as Citizens', filed this action, pursuant to section 5096 of the Revenue and Taxation Code, to recover certain taxes allegedly erroneously collected by the respondent, City and County of San Francisco, for the tax years 1955-1956, 1956-1957, and 1957-1958. The trial court dismissed the complaint after granting the city's motion for a summary judgment, pursuant to section...

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