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CITY OF COMMERCE v. STATE BOARD OF EQUALIZATION

Docket No. 25636.

205 Cal.App.2d 387 (1962)

23 Cal. Rptr. 143

CITY OF COMMERCE, Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent; COUNTY OF LOS ANGELES, Real Party in Interest and Respondent.

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

July 2, 1962.

Attorney(s) appearing for the Case

O'Melveny & Myers, Pierce Works and William D. Moore for Plaintiff and Appellant.

Stanley Mosk, Attorney General, Dan Kaufmann, Assistant Attorney General, and Neal J. Gobar, Deputy Attorney General, for Defendant and Respondent.

Harold W. Kennedy, County Counsel, and George W. Wakefield, Chief Assistant County Counsel, for Real Party in Interest and Respondent.

BURKE, P.J.

On September 7, 1960, the City of Commerce as plaintiff filed its petition in the superior court for writ of mandate directed to the State Board of Equalization seeking an order that the State Board make a fair and reasonable apportionment of sales and use tax moneys it collected from retailers in the City of Commerce. The apportionment sought pertained to taxes collected for the first quarter of 1960 and attributable to the period January 31, 1960, to...

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