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HALO SALES CORP. v. CITY AND COUNTY OF SAN FRANCISCO

Docket No. S.F. 22824.

6 Cal.3d 164 (1971)

490 P.2d 1161

98 Cal. Rptr. 473

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

Supreme Court of California. In Bank.

December 1, 1971.

Attorney(s) appearing for the Case

COUNSEL

Tuckman, Wertheimer & Phillips, Tuckman & Phillips and Charles W. Tuckman for Plaintiff and Appellant.

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

OPINION

McCOMB, J.

Plaintiff appeals from a summary judgment, which ordered dismissal of its action (brought pursuant to § 5138 of the Rev. & Tax. Code) seeking refund of a general property tax paid under protest. Each of the parties sought a summary judgment, and it was stipulated that such a judgment be entered in favor of one side or the other.1

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