ELEC. POWER RES. v. CITY & CTY. OF DENVER

No. 85SA134.

737 P.2d 822 (1987)

The ELECTRIC POWER RESEARCH INSTITUTE, INC., a District of Columbia corporation, Plaintiff-Appellee, v. The CITY AND COUNTY OF DENVER, and Thomas P. Briggs, the Manager of Revenue for the Department of Revenue for the City and County of Denver, Defendants-Appellants.

Supreme Court of Colorado, En Banc.

Rehearing Denied June 15, 1987.


Attorney(s) appearing for the Case

Kelly, Stansfield & O'Donnell, William F. Skewes, Denver, for plaintiff-appellee.

Stephen H. Kaplan, City Atty., Robert F. Strenski, Asst. City Atty., Denver, for defendants-appellants.


KIRSHBAUM, Justice.

The City and County of Denver (Denver) appeals1 the district court's reversal of a decision of the Manager of Revenue of Denver's Department of Revenue (the Department) that the Electric Power Research Institute, Inc. (EPRI) is not a charitable corporation exempt from payment of sales tax pursuant to section 53-26(2) of the Denver Revised Municipal Code (the Municipal Code). The district court ruled that EPRI is a charitable...

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