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HOSPITAL MEDICAL COLLECTIONS v. CITY OF LOS ANGELES

Docket No. 48856.

65 Cal.App.3d 46 (1976)

135 Cal. Rptr. 147

HOSPITAL MEDICAL COLLECTIONS, INC. et al., Plaintiffs and Respondents, v. CITY OF LOS ANGELES et al., Defendants and Appellants.

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

December 20, 1976.

Attorney(s) appearing for the Case

COUNSEL

Burt Pines, City Attorney, Thomas C. Bonaventura, Senior Assistant City Attorney, and Thomas J. Theis, Deputy City Attorney, for Defendants and Appellants.

David P. Connelly for Plaintiffs and Respondents.

OPINION

JEFFERSON (Bernard), J.

This appeal concerns an action to recover taxes paid under protest. Plaintiff taxpayers are three corporate collection agencies, Hospital Medical Collections, Inc., Petroleum Collections, Inc., and Mutual Collection Bureau. Named as defendants were the City of Los Angeles and Rex E. Layton, City Clerk. The case was tried below pursuant to a written stipulation...

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