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TWENTIETH CENTURY FOX FILM v. CTY OF LOS ANGELES

Docket No. B043176.

223 Cal.App.3d 1158 (1990)

273 Cal. Rptr. 76

TWENTIETH CENTURY FOX FILM CORPORATION, Plaintiff and Appellant, v. COUNTY OF LOS ANGELES et al., Defendants and Respondents.

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

September 13, 1990.

Attorney(s) appearing for the Case

COUNSEL

Hill, Wynne, Troop & Meisinger, Louis M. Meisinger, Robert M. Jason, Susan Westeen Novatt, Drew & Driscoll and Donald J. Drew for Plaintiff and Appellant.

De Witt W. Clinton, County Counsel, Halvor S. Melom and Albert Ramseyer, Deputy County Counsel, for Defendants and Respondents.

OPINION

WOODS (A.M.), J.

Twentieth Century Fox Film Corporation (Fox) appeals the unfavorable judgment in its action for a tax refund against the County and the City of Los Angeles (respondents).

This appeal involves the issue of whether the acquisition of one corporation by another corporation, specially created for that purpose, constitutes a change of ownership so as to...

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