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STOCKTON CIVIC THEATRE v. BOARD OF SUPERVISORS

Docket No. Sac. 7662.

66 Cal.2d 13 (1967)

423 P.2d 810

56 Cal. Rptr. 658

STOCKTON CIVIC THEATRE, Plaintiff and Appellant, v. BOARD OF SUPERVISORS OF SAN JOAQUIN COUNTY et al., Defendants and Respondents.

Supreme Court of California. In Bank.

February 24, 1967.

Attorney(s) appearing for the Case

Fred M. Bollinger for Plaintiff and Appellant.

Mitchell, Silberberg & Knupp and John L. Nourse as Amici Curiae on behalf of Plaintiff and Appellant.

Richard W. Dickenson, County Counsel, and Walter J. MeInnis, Deputy County Counsel, for Defendants and Respondents.

PETERS, J.

This is an action to recover taxes paid under protest and for declaratory relief, plaintiff contending that it is a charity and entitled to the charitable exemption. The trial court determined that plaintiff is not organized and operated for charitable purposes, and that its property is not used exclusively for charitable purposes. Judgment was entered for defendants. Plaintiff appeals.

The case was tried without a jury on an agreed statement of...

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