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CITY OF LOS ANGELES v. A.E.C. LOS ANGELES

Docket No. 40189.

33 Cal.App.3d 933 (1973)

109 Cal. Rptr. 519

CITY OF LOS ANGELES, Plaintiff and Respondent, v. A.E.C. LOS ANGELES, INC., Defendant and Appellant.

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

August 13, 1973.

Attorney(s) appearing for the Case

COUNSEL

Everett W. Maguire, Anthony Saul Alperin and Shapiro & Maguire for Defendant and Appellant.

Roger Arnebergh, City Attorney, Thomas C. Bonaventura, Assistant City Attorney, and David J. Oliphant, Deputy City Attorney, for Plaintiff and Respondent.

OPINION

THOMPSON, J.

In this appeal from a judgment in favor of the City of Los Angeles (City) for amounts found due to it from appellant A.E.C. Los Angeles (Taxpayer) for business tax, Taxpayer contends: (1) it is immune from municipal taxation measured by gross receipts on its business conducted with agencies of the State of California; and (2) recovery of taxes for the years 1962 and 1963 is barred by the statute of limitations...

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