GENERAL MOTORS CORP. v. CITY OF LOS ANGELES

Docket Nos. L.A. 29762, 29763.

5 Cal.3d 229 (1971)

486 P.2d 163

95 Cal. Rptr. 635

GENERAL MOTORS CORPORATION, Plaintiff and Appellant, v. CITY OF LOS ANGELES, Defendant and Respondent. (Consolidated Appeals.)

Supreme Court of California. In Bank.

June 28, 1971.


Attorney(s) appearing for the Case

COUNSEL

Ross L. Malone, Donald K. Barnes, Paul H. Zalecki, Lawler, Felix & Hall and John G. Wigmore for Plaintiff and Appellant.

Roger Arnebergh, City Attorney, James A. Doherty, Assistant City Attorney, Ronald Tuller and Richard A. Dawson, Deputy City Attorneys, for Defendant and Respondent.


OPINION

SULLIVAN, J.

Plaintiff General Motors Corporation (General Motors) appeals from two summary judgments in favor of defendant City of Los Angeles (the City) ordering dismissal of its complaints in two actions for refund of business privilege taxes levied against General Motors by the City for the years 1962-1967. The appeals are consolidated.

I. FACTS

The material facts, as set forth in affidavits before the...

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