Legal Opinion
General Motors Corporation v. State
Supreme Court of Colorado
Decided May 29, 1973No. 25292, 25291PublishedCited by 10 opinions
1Opinion of the CourtJustice Lee
General Motors Corporation (GM) seeks to reverse an adverse judgment in two consolidated income tax actions. Case No. One (No. 25292) involves a claim for a refund of $569,588 of Colorado state income taxes paid under protest for the years of 1959 to 1963. Case No. Two (No. 25291) is an appeal from a determination by the Director of Revenue of income tax deficiencies totaling $350,173 for the years of 1964 and 1965.
The basic claim of GM is that the income tax assessments made by the Director are invalid as being impermissible under the due process clause of Article II, Section 25, of the…
2Cases cited19 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
14 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Hewlett-Packard Co. v. State, Department of RevenueSupreme Court of Colorado · 1988
- Moorman Manufacturing Co. v. BairSupreme Court of Iowa · 1977
- American Smelting & Refining Co. v. Idaho State Tax CommissionIdaho Supreme Court · 1979
- Coors Porcelain Company v. StateSupreme Court of Colorado · 1973
- Joslin Dry Goods Co. v. DolanSupreme Court of Colorado · 1980
5 more not listed; retrieve them via the Exa API.