First Unitarian Church for Los Angeles v. County of Los Angeles (1957)
- Docket
- 382
- Decided
- 1957-01-01
Summary
Question: Do the CRTC and California Constitution provisions requiring those applying for tax exemption to agree to an oath promising not to overthrow the government by violent means violate the First or Fourteenth Amendments? Conclusion: Yes. The Supreme Court reversed the lower court judgments. Justice William J. Brennan, Jr., writing for a four justice plurality, followed the same reasoning from his opinion in Speiser v. Randall , a companion case. In that opinion he held that the oath provision denied freedom of speech without due process because it placed the burden of proof of eligibility for tax exemption on the taxpayer. Justice Hugo L. Black concurred, using his opinion from Speiser where he argued that the First Amendment barred California for imposing what he saw as a tax on belief and expression. Justice William O. Douglas joined in the concurrence. Justice Douglas concurred separately, following his opinion from Speiser , and adding that the oath provision violated the First Amendment freedom of religion. Justice Black joined in the concurrence. Justice Harold Burton concurred in the result. Justice Tom C. Clark dissented, arguing that signing the oath or not does not alone decide tax exempt eligibility, so the burden of proof is not on the tax payer. Chief Justice Earl Warren did not participate.