S. F. No. 19507
48 Cal. 2d 901; 311 P.2d 542; 1957
Church taxpayers were not entitled to tax exemption because they refused to execute non-subversive oath that was statutorily and constitutionally required. Non-subversive oath could validly be required of churches as condition to granting exemption.
Carter, Jesse W., "First Methodist Church v. Horstmann [DISSENT]" (1957). Jesse Carter Opinions. 91.