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  5. 164 Cal.App.3d 690 (1985)
 

COUNTY OF SAN DIEGO v. LAFAYETTE STEEL CO.

Docket No. 31121.

164 Cal.App.3d 690 (1985)

210 Cal. Rptr. 493

COUNTY OF SAN DIEGO, Plaintiff and Respondent, v. LAFAYETTE STEEL COMPANY, Defendant and Appellant.

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

January 29, 1985.

Attorney(s) appearing for the Case

COUNSEL

Seltzer, Caplan, Wilkins & McMahon and Joyce A. McCoy for Defendant and Appellant.

Lloyd M. Harmon, Jr., County Counsel, Howard P. Brody, Chief Deputy County Counsel, and Bruce W. Beach, Deputy County Counsel, for Plaintiff and Respondent.

OPINION

BUTLER, J.

Lafayette Steel Company, dba Ocean Systems Research Division (Lafayette) appeals a judgment following a court trial awarding the County of San Diego (County) $85,033.50 for unpaid taxes and penalties.

I

The parties stipulated to the facts and at the trial entered into other stipulations. No testimony was taken and no evidence was received.

Lafayette, a Michigan corporation with an office...

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