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APPEAL OF C.H.R.I.S.T., INC.

No. 81-377.

122 N.H. 982 (1982)

APPEAL OF C.H.R.I.S.T., INC. (New Hampshire Board of Taxation)

Supreme Court of New Hampshire.

December 8, 1982.

Attorney(s) appearing for the Case

McSwiney, Jones & Semple, of New London (Robert E. Bowers, Jr., on the brief and orally), for C.H.R.I.S.T., Inc.

Bossie, Kelly & Hodes P.A., of Manchester (Robert F. Bossie on the brief and orally), for the Town of Deering.

BROCK, J.

The plaintiff in this case appeals a decision by the board of taxation relating to its claim for religious and charitable tax exemptions. For the reasons which follow, we affirm in part and reverse in part.

The plaintiff, C.H.R.I.S.T., Inc. (Christians Helping Rehabilitate Individuals through Scriptural Therapy, Inc.), located in Deering, was incorporated in 1979 as a youth rehabilitation center with a Christian...

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