California Court of Appeal

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Tracfone Wireless, Inc. v. City of Los Angeles, B199521

In an action arising after a county-defendant refused a phone company's request for a refund of use taxes paid on services which were allegedly tax exempt, judgment finding that plaintiff lacked standing and that its first amended complaint failed to state a cause of action for a tax refund is reversed and remanded where: 1) plaintiff's payment of the tax conferred standing; and 2) its first amended complaint adequately alleged an "involuntary payment" to state a cause of action for a tax refund.

Appellate Information

  • Decided 06/16/2008
  • Published 06/16/2008




  • California Court of Appeal


  • For Appellant:
  • Silverstein & Pomerantz, Robert R. Gunning, Edwin P. Antolin, and Amy L. Silverstein, San Francisco, for Plaintiff and Appellant.

  • For Appellees:
  • Raymond G. Fortner, Jr., County Counsel and Albert Ramseyer, Principal Deputy County Counsel for Defendant and Respondent.
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