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FIRST LUTHERAN MISSION v. DEPT. OF REVENUE

No. 79CA1113.

613 P.2d 351 (1980)

FIRST LUTHERAN MISSION OF THE KNOLLS, a/k/a Life Science Church of the Knolls; and E. L. Peister, Plaintiffs-Appellants, v. DEPARTMENT OF REVENUE, State of Colorado; Alan Charnes; and Steven V. Berson, Defendants-Appellees.

Colorado Court of Appeals, Div. I.

June 26, 1980.

Attorney(s) appearing for the Case

Goldstein & Armour, P. C., James H. Downey, Denver, for plaintiff-appellant First Lutheran Mission of the Knolls, a/k/a Life Science Church of the Knolls.

E. L. Peister, pro se.

J. D. MacFarlane, Atty. Gen., Richard F. Hennessey, Deputy Atty. Gen., Mary J. Mullarkey, Chris J. Eliopulos, Sp. Asst. Attys. Gen., Denver, for defendants-appellees.

KIRSHBAUM, Judge.

Plaintiff Life Science Church of the Knolls (Life Science) appeals a judgment of the trial court affirming a decision of the Department of Revenue which denied Life Science's application for exemption from sales taxes pursuant to § 39-26-114, C.R.S. 1973. E. L. Peister, appearing pro se, also seeks to appeal the department's decision. We affirm.

On October 21, 1976, Life Science filed an application for sales tax exemption as...

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