First Congregational Church v. Wright

This was an action brought by The First Congregational Church of Fort Collins, Colorado, plaintiff in error, against the taxing officials of Larimer county to restrain them from collecting the 1939 taxes on a building owned by the church corporation on the ground that the property was used “exclusively for religious worship.” The trial was to the Court, who, after hearing all the evidence, found contrary to the contention of plaintiff and entered a judgment of dismissal. Reversal is sought on a writ of error.

The property in question consisted of a lot upon which is a one-story building about…