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  5. 47 Cal.App.3d 207 (1975)
 

SOUTHERN CAL. ASSN. v. FRANCHISE TAX BD.

Docket No. 44077.

47 Cal.App.3d 207 (1975)

120 Cal. Rptr. 622

SOUTHERN CALIFORNIA ASSOCIATION OF SEVENTH-DAY ADVENTISTS, Plaintiff and Respondent, v. FRANCHISE TAX BOARD, Defendant and Appellant.

Court of Appeals of California, Second District, Division Five.

April 15, 1975.

Attorney(s) appearing for the Case

COUNSEL

Evelle J. Younger, Attorney General, and Philip C. Griffin, Deputy Attorney General, for Defendant and Appellant.

Bunn & Peterson and Robert M. Peterson for Plaintiff and Respondent.

OPINION

HASTINGS, J. —

INTRODUCTION

Plaintiff-Respondent Southern California Association of Seventh-Day Adventists1 (Association) brought this action for a refund of franchise tax payments paid by it based on the contention that section 23704.5 of the Revenue and Taxation Code2 is unconstitutional. The trial court agreed with this contention.

STATEMENT...

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