Colorado Tax Commission v. Denver Bible Institute

The Colorado Tax Commission brings here for review a judgment which was entered by the district court in favor of the Denver Bible Institute when the commission stood upon the general demurrer interposed by it to the institute’s complaint and overruled by the court. The judgment orders a refund of 1929 taxes and the striking of the institute’s property from the tax roll.

The case involves a claim of exemption from taxes.

In its complaint the institute alleges that it is a corporation not for profit, organized “to establish and maintain a bible institute for the instruction and training of…