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CITY OF LOS ANGELES v. MOORE BUSINESS FORMS, INC.

Docket No. 30419.

247 Cal.App.2d 353 (1966)

55 Cal. Rptr. 820

THE CITY OF LOS ANGELES, Plaintiff and Respondent, v. MOORE BUSINESS FORMS, INC., Defendant and Appellant.

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

December 20, 1966.

Attorney(s) appearing for the Case

Brobeck, Phleger & Harrison and Robert S. Daggett for Defendant and Appellant.

Roger Arnebergh, City Attorney, Bourke Jones and James A. Doherty, Assistant City Attorneys, and Thomas C. Bonaventura, Deputy City Attorney, for Plaintiff and Respondent.

FOURT, J.

Moore Business Forms, Inc., hereinafter referred to as Moore, appeals from a judgment in favor of the City of Los Angeles, hereinafter referred to as the City, for business taxes attributable to Moore's out-of-city sales for the years 1957 through 1961 pursuant to Los Angeles Municipal Code sections 21.166 and 21.167 as implemented by City Clerk's Ruling No. 14. We have determined that Moore's liability for tax on the privilege of carrying on its business...

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