First Unitarian Church v. Los Angeles, 357 U.S. 545 (1958)
U.S. Supreme CourtFirst Unitarian Church v. Los Angeles, 357 U.S. 545 (1958)
First Unitarian Church of Los Angeles v. County of Los Angeles
Argued April 8, 1958
Decided June 30, 1958*
357 U.S. 545
Solely because they refused to subscribe oaths that they do not advocate the overthrow of the Federal Government by force, violence or other unlawful means, or advocate the support of a foreign government against the United States in the event of hostilities, petitioners were denied tax exemptions provided by the California Constitution for real property and building used solely and exclusively for religious worship.
Held: enforcement of the underlying prohibition through procedures which place the burdens of proof and persuasion on the taxpayer violate the Due Process Clause of the Fourteenth Amendment. Speiser v. Randall, ante, p. 357 U. S. 513. Pp. 357 U. S. 546-547.