L. A. No. 24129
48 Cal. 2d 320; 309 P.2d 417; 1957
A taxpayer was subject to a license tax for only that portion of its gross receipts derived from sales within a city because allowing the city to levy a license tax on sales outside the city was a denial of equal protection of the law.
Carter, Jesse W., "Los Angeles v. Belridge Oil Co." (1957). Jesse Carter Opinions. Paper 55.