Docket No. 69591.

150 Cal.App.3d 921 (1984)

198 Cal. Rptr. 370

BENDIX CORPORATION, Plaintiff and Appellant, v. CITY OF LOS ANGELES, Defendant and Respondent.

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

January 13, 1984.

Attorney(s) appearing for the Case


Hughes Hubbard & Reed and William T. Bisset for Plaintiff and Appellant.

Ira Reiner, City Attorney, Thomas C. Bonaventura, Senior Assistant City Attorney, and Ronald A. Tuller, Assistant City Attorney, for Defendant and Respondent.



Plaintiff Bendix Corporation appeals from that portion of the judgment entered herein that denied it recovery of an overpayment of taxes on its gross receipts for the tax years 1976 and 1977. Having prevailed on the question of its entitlement to refunds for all other tax years, it does not challenge the remaining portion of the judgment. It contends:

"[I.] The relation back doctrine bars reliance on the...

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