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ZEE TOYS, INC. v. COUNTY OF LOS ANGELES

Docket Nos. 52977, 53695, 53306.

85 Cal.App.3d 763 (1978)

149 Cal. Rptr. 763

ZEE TOYS, INC., et al., Plaintiffs and Respondents, v. COUNTY OF LOS ANGELES et al., Defendants and Appellants. SEARS, ROEBUCK & COMPANY, Plaintiff and Respondent, v. COUNTY OF LOS ANGELES et al., Defendants and Appellants.

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

October 25, 1978.

Attorney(s) appearing for the Case

COUNSEL

John H. Larson, County Counsel, and James Dexter Clark, Deputy County Counsel, for Defendants and Appellants.

Baker, Ancel & Redmond, Baker, Ancel, Redmond & Hall, Gerald T. Manpearl, Thomas C. Corcovelos, Jeanne Denise Hansen, Loeb & Loeb, Frank M. Keesling, Andrew S. Garb, Thomas W. Henning, Jones, Hall & Arky and Ann K. Smith for Plaintiffs and Respondents.

OPINION

POTTER, Acting P.J.

These consolidated appeals are from summary judgments in two superior court actions which grant plaintiffs Zee Toys, Inc., and Formosa Plastics Group (U.S.A.), Inc. (Sup. Ct. No. C 179151) and Sears, Roebuck and Co. (Sup.Ct. No. C 191156) refunds of ad valorem taxes paid under protest. In the Zee case, the taxes had been collected for the benefit of defendants County of Los Angeles and City of Long Beach...

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