General Motors Corp. v. City of Los Angeles

Plaintiff General Motors Corporation brought an action for a refund of business taxes imposed by the defendant City of Los Angeles pursuant to provisions of its municipal code on the ground that the taxes are discriminatory and violate both the California and the United States Constitutions. After a bench trial, judgment was entered in favor of the city. General Motors appeals.

I

Introduction and Summary

General Motors is a Delaware corporation engaged in the manufacture and sale of motor vehicles and automotive parts and accessories. It operates through unincorporated divisions, some of which produce specific makes of motor vehicles and trucks and some of which engage in operations ancillary to the automobile industry. The divisions producing makes of motor vehicles are Chevrolet, Pontiac, Buick Oldsmobile, Cadillac, and Truck and Bus Group. The other divisions are the Warehousing and Distribution Division and Motor Holdings.

Chevrolet and Pontiac operated an assembly plant in the Van Nuys district of the city. Vehicles assembled at the Van Nuys plant were sold and shipped to dealers in Los Angeles and to other dealers within California. The Chevrolet and Pontiac…