Pacific-Union Club v. Superior Court

—Discrimination based on characteristics such as race, sex, age, and religion is repugnant in any form. Nevertheless, purely private clubs are free to engage in such discrimination. However, members of private discriminatory clubs may not deduct club-related business expenses on their state income tax returns. The Franchise Tax Board seeks disclosure of a private club’s membership list in order to test for compliance with the ban on deductions. This raises a sensitive issue of First Amendment associational privacy. To retain its vitality the First Amendment must protect the ideas society condemns as well as those it embraces. In this case we must therefore prevent disclosure to the government of a membership list of a private social club.

The Pacific-Union Club (the Club) seeks a writ of mandate to compel respondent superior court to vacate its order enforcing an administrative subpoena duces tecum (Gov. Code, §§ 11187, 11188) issued by real party Franchise Tax Board (the Board). The Club is a private club which concededly engages in discriminatory practices. The Board subpoenaed the Club’s membership list to determine whether any members had violated a tax regulation…