International Paper Co. v. Cohen

Opinion by

Judge HUME * .

In this sales tax and use tax case, International Paper Company, successor in interest to Union Camp Corporation (Taxpayer), appeals the trial court’s order affirming three notices of final determination, assessment, and demand for payment issued by the Department of Revenue for the City and County of Denver (DOR). We vacate the trial court’s order concerning the assessment of sales tax on fixtures and the imposition of penalties, remand for further findings, and otherwise affirm.

The DOR conducted a sales, use, and occupational privilege tax audit of Taxpayer’s…