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SEARS, ROEBUCK & CO. v. COUNTY OF LOS ANGELES

Docket No. 56827.

105 Cal.App.3d 58 (1980)

164 Cal. Rptr. 65

SEARS, ROEBUCK & COMPANY, Plaintiff and Respondent, v. COUNTY OF LOS ANGELES et al., Defendants and Appellants.

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

March 25, 1980.

Attorney(s) appearing for the Case

COUNSEL

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

Loeb & Loeb, Frank M. Keesling, Andrew S. Garb, Thomas W. Henning, Jones, Hall & Arky and Ann K. Smith for Plaintiff and Respondent.

OPINION

FLEMING, J.

Defendants County of Los Angeles and City of Compton appeal a judgment in favor of plaintiff Sears, Roebuck & Company in an action to recover taxes paid under protest. The issue is whether certain goods imported by Sears and stored in its warehouses pending distribution to Sears' retail outlets during fiscal years 1973, 1974, and 1975 are immune from ad valorem taxation.

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