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  5. 139 Cal.App.3d 876 (1983)
 

GOOD SHEPHERD LUTHERAN v. STATE BD. EQUALIZATION

Docket No. 64645.

139 Cal.App.3d 876 (1983)

189 Cal. Rptr. 242

GOOD SHEPHERD LUTHERAN HOME OF THE WEST, INC., Plaintiff and Appellant v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

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

February 14, 1983.

Attorney(s) appearing for the Case

COUNSEL

Sikora & Price and Steven C. Crooke for Plaintiff and Appellant.

George Deukmejian and John K. Van de Kamp, Attorneys General, Edmond B. Mamer and Richard E. Nielson, Deputy Attorneys General, for Defendant and Respondent.

OPINION

LUI, Acting P.J. —

SUMMARY OF APPEAL

The question presented by appellant in this appeal is whether a charitable organization is exempt from the sales tax (Rev. & Tax. Code, § 6051)1 if such organization fails to receive the "welfare exemption" from property taxation provided by section 2142 with respect to the retail location from which the...

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