California, United States of America
The following excerpt is from Silver v. City of Los Angeles, 217 Cal.App.2d 134, 31 Cal.Rptr. 545 (Cal. App. 1963):
The conclusionary allegation that the ordinance was intended for the financial benefit of a private corporation is inadequate to state a cause of action for fraud as the basis of a taxpayer's suit, the facts constituting the fraud being required to be specifically alleged. (Hodgeman v. City of San Diego, 53 Cal.App.2d 610, 128 P.2d 412.)
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