WESTERN STATES BANKCARD ASSN. v. CITY & COUNTY OF S.F.

Docket No. S.F. 23563.

19 Cal.3d 208 (1977)

561 P.2d 273

137 Cal. Rptr. 183

WESTERN STATES BANKCARD ASSOCIATION, Plaintiff and Respondent, v. CITY AND COUNTY OF SAN FRANCISCO et al., Defendants and Appellants.

Supreme Court of California.

March 23, 1977.


Attorney(s) appearing for the Case

COUNSEL

Thomas M. O'Connor, City Attorney, and John J. Doherty, Deputy City Attorney, for Defendants and Appellants.

Morrison & Foerster, Franklin C. Latcham, Prentiss Willson, Jr., and Laura Stern for Plaintiff and Respondent.


OPINION

RICHARDSON, J.

This is an action for declaratory relief and for the recovery of gross receipts and payroll expense taxes which were assessed against plaintiff Western States Bankcard Association (WSBA) by the City and County of San Francisco and paid under protest for the years 1970 through 1972. The issue is whether WSBA, a nonstock, nonprofit California corporation formed by various state and national banks to administer...

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