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WILLINGHAM BUS LINES, INC. v. MUNICIPAL COURT

Docket No. L.A. 28708.

66 Cal.2d 893 (1967)

428 P.2d 602

59 Cal. Rptr. 618

WILLINGHAM BUS LINES, INC., Plaintiff and Appellant, v. THE MUNICIPAL COURT FOR THE SAN DIEGO JUDICIAL DISTRICT OF SAN DIEGO COUNTY, Defendant and Respondent; THE PEOPLE, Real Party in Interest and Respondent.

Supreme Court of California. In Bank.

June 19, 1967.

Attorney(s) appearing for the Case

Procopio, Price & Cory, Procopio, Cory, Hargreaves & Savitch and Alfred G. Ferris for Plaintiff and Appellant.

No appearance for Defendant and Respondent.

Edward T. Butler, City Attorney, and C.M. Fitzpatrick, Deputy City Attorney, for Real Party in Interest and Respondent.

TOBRINER, J.

The City of San Diego exacts a variety of license taxes from enterprises doing business there.1 As applied to charter vehicles for hire, the city imposes its tax upon apportioned gross receipts.2 The plaintiff, a corporation which furnishes charter buses for hire, contends that the application of this taxing system to its San Diego operations invades...

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