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PEOPLE'S CHURCH OF SAN FERNANDO VALLEY, v. CTY. OF L.A

Docket No. L.A. 23790.

48 Cal.2d 899 (1957)

311 P.2d 540

THE PEOPLE'S CHURCH OF SAN FERNANDO VALLEY, INC. (a Corporation), Respondent, v. COUNTY OF LOS ANGELES et al., Appellants.

Supreme Court of California. In Bank.

April 24, 1957.

Attorney(s) appearing for the Case

Harold W. Kennedy, County Counsel, Gordon Boller, Assistant County Counsel, Alfred C. DeFlon, Deputy County Counsel, Roger Arnebergh, City Attorney (Los Angeles), and Spencer L. Halversen, Deputy City Attorney, for Appellants.

A.L. Wirin and Hugh R. Manes for Respondent.

Beardsley, Hufstedler & Kemble, Charles E. Beardsley, Shirley M. Hufstedler, Seth M. Hufstedler, Morris E. Cohn, Richard W. Petherbridge and Stanley A. Weigel as Amici Curiae on behalf of Respondent.

MEMORANDUM CASES

SHENK, J.

This is an appeal by the defendants from a judgment for the plaintiff in an action to recover taxes paid under protest and for declaratory relief.

The plaintiff is a church organization owning real property within the jurisdiction of and subject to taxation by the county and city of Los Angeles. Within the time prescribed by law for the tax year 1954-1955 the plaintiff filed a property statement and an application for the...

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