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LILLI ANN CORP. v. CITY & COUNTY OF SAN FRANCISCO

Docket Nos. 36199, 38099.

70 Cal.App.3d 162 (1977)

138 Cal. Rptr. 759

LILLI ANN CORPORATION, Plaintiff and Appellant, v. CITY AND COUNTY OF SAN FRANCISCO, Defendant and Respondent. SAFEWAY STORES, INCORPORATED, Plaintiff and Appellant, v. CITY AND COUNTY OF SAN FRANCISCO, Defendant and Appellant.

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

May 31, 1977.

Attorney(s) appearing for the Case

COUNSEL

Orrick, Herrington, Rowley & Sutcliffe, James K. Haynes, William F. Alderman, Justin T. Beck, Johnston, Klein, Horton, Solomon & Baker, V. Judson Klein, Paul W. Baker and Earl D. Osborn for Plaintiffs and Appellants.

Thomas M. O'Connor, City Attorney, and George E. Baglin, Deputy City Attorney, for Defendant and Respondent and for Defendant and Appellant.

OPINION

SIMS, Acting P.J.

These two appeals, which have been ordered consolidated for the purposes of oral argument and decision, involve the validity of taxes paid to the City and County of San Francisco (the city) under protest by each of the plaintiff taxpayers. The taxes were assessed in 1967 as escaped assessments (Rev. & Tax. Code, § 5311)...

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