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LOS ANGELES v. FURMAN SELZ CAPITAL MANAGE.

No. B168916.

17 Cal.Rptr.3d 139 (2004)

121 Cal.App.4th 505

CITY OF LOS ANGELES, Plaintiff and Appellant, v. FURMAN SELZ CAPITAL MANAGEMENT, L.L.C., Defendant and Respondent.

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

Review Denied November 10, 2004.

Attorney(s) appearing for the Case

Rockard J. Delgadillo, City Attorney, Claudia McGee Henry, Senior Assistant City Attorney, Noreen Vincent, Assistant City Attorney, Kim Rodgers Westhoff and Miguel A. Dager, Deputy City Attorneys, for Plaintiff and Appellant.

Sheppard, Mullin, Richter & Hampton and James F. McShane, Century City, for Defendant and Respondent.

GRIGNON, J.

In this case, we are concerned with the interplay between two unrelated provisions of the Revenue and Taxation Code. The first provision imposes a higher net income tax rate on financial corporations in lieu of other taxes, including municipal taxes. (Rev. & Tax.Code, § 23182.) The second provision permits a wholly-owned limited liability company to be disregarded as a separate entity for tax purposes and to be taxed as a division of its parent...

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