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CITY OF LOS ANGELES v. SHERWOOD

Docket No. 52292.

85 Cal.App.3d 347 (1978)

149 Cal. Rptr. 298

CITY OF LOS ANGELES, Plaintiff and Appellant, v. H.R. SHERWOOD et al., Defendants and Respondents.

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

September 11, 1978.

Attorney(s) appearing for the Case

COUNSEL

Burt Pines, City Attorney, Thomas C. Bonaventura, Assistant City Attorney, and Pedro B. Echeverria, Deputy City Attorney, for Plaintiff and Appellant.

A. Perry Insel, Nossaman, Krueger & Marsh and James A. Hamilton for Defendants and Respondents.

OPINION

HASTINGS, J.

This is an action to collect business taxes which the plaintiff, the City of Los Angeles (City), contends are owed it by the defendants. After a nonjury trial, judgment was entered for the defendants, and the City appeals.

Defendants are three medical doctors who formed a corporation called Vendunn Company (Vendunn). In 1951, Vendunn purchased land and constructed...

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