Legal Opinion

West Brandt Foundation, Inc. v. Carper

Supreme Court of Colorado

Decided September 13, 1982No. 80SC279PublishedCited by 16 opinions

1Opinion of the Court

DUBOFSKY, Justice.

We granted certiorari to review the Court of Appeals’ decision in West Brandt Foundation v. Carper, No. 78CA683 (July 31, 1980) (not selected for official publication) affirming the Division of Property Taxation’s denial of a property tax exemption sought by the West Brandt Foundation (West Brandt) for its property in Clear Creek County, Colorado. We agree with the Court of Appeals’ conclusion that West Brandt did not establish that the property is entitled to a charitable tax exemption and affirm the judgment.

In November, 1971, West Brandt purchased property in Clear Creek…

2Cases cited20 opinions

  1. Walz v. Tax Comm'n of City of New YorkSupreme Court of the United States · 1970
  2. Jackson v. PhillipsMassachusetts Supreme Judicial Court · 1867
  3. United Presbyterian Ass'n v. Board of County CommissionersSupreme Court of Colorado · 1968
  4. Camping and Education Foundation v. StateSupreme Court of Minnesota · 1969
  5. Federation Pharmacy Services, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980

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3Cited by16 opinions

  1. Maurer v. Young LifeSupreme Court of Colorado · 1989
  2. Electric Power Research Institute, Inc. v. City & County of DenverSupreme Court of Colorado · 1987
  3. Board of Assessment Appeals v. AM/FM InternationalSupreme Court of Colorado · 1997
  4. Catholic Health Initiatives Colorado v. City of PuebloColorado Court of Appeals · 2008
  5. First Christian Church v. Board of Assessment AppealsColorado Court of Appeals · 1985

11 more not listed; retrieve them via the Exa API.

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