LUNDBERG v. COUNTY OF ALAMEDA

Docket No. S.F. 19026.

46 Cal.2d 644 (1956)

298 P.2d 1

ALFRED J. LUNDBERG, Respondent, v. COUNTY OF ALAMEDA et al., Defendants and Appellants; THE ROMAN CATHOLIC WELFARE CORPORATION OF SAN FRANCISCO (a Corporation), Intervener and Appellant.

Supreme Court of California. In Bank.

June 6, 1956.


Attorney(s) appearing for the Case

J.F. Coakley, District Attorney, R. Robert Hunter, Chief Assistant District Attorney, Richard J. Moore and Maury Engel, Deputy District Attorneys, John W. Collier, City Attorney (Oakland), Robert E. Nisbet, Deputy City Attorney, Edmund G. Brown, Attorney General, and Clarence A. Linn, Chief Assistant Attorney General, for Defendants and Appellants.

Andrew F. Burke for Intervener and Appellant.

Hill, Farrer & Burrill, Anson B. Jackson, Jr., Musick, Peeler & Garrett and James E. Ludlam as Amici Curiae on behalf of Defendants and Appellants and Intervener and Appellant.

Henry C. Clausen for Respondent.

Culbert L. Olson as Amicus Curiae on behalf of Respondent.


GIBSON, C.J.

Plaintiff, a citizen resident of defendant county and a taxpayer therein, brought this suit to challenge the legality of a tax exemption. [1] Such actions are authorized by section 526a of the Code of Civil Procedure,1 (cf. Delaney v. Lowery, 25 Cal.2d 561 [154 P.2d 674]) and, being in aid of the collection of taxes, are distinguishable from cases in which a party seeking to avoid taxation was denied...

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