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STENOCORD CORP. v. CITY ETC. OF SAN FRANCISCO

Docket No. S.F. 22721.

2 Cal.3d 984 (1970)

471 P.2d 966

88 Cal. Rptr. 166

STENOCORD CORPORATION, Plaintiff and Appellant, v. CITY AND COUNTY OF SAN FRANCISCO, Defendant and Respondent.

Supreme Court of California. In Bank.

July 30, 1970.

Attorney(s) appearing for the Case

COUNSEL

Baker, Ancel & Redmond and Mark G. Ancel for Plaintiff and Appellant.

Thomas M. O'Connor, City Attorney, Donald J. Kropp and John J. Doherty, Deputy City Attorneys, for Defendant and Respondent.

OPINION

BURKE, J.

Plaintiff appeals from a judgment of dismissal entered after the trial court sustained defendant's general demurrer to plaintiff's complaint for the recovery of taxes on its inventory and equipment. The sole question before us is whether the complaint was properly dismissed for failure to allege that plaintiff had exhausted its administrative remedies before the county board of supervisors sitting as a board of equalization...

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