Legal Opinion
City of Colorado Springs v. Investment Hotel Properties, Ltd.
Supreme Court of Colorado
Decided February 25, 1991No. 89SC361PublishedCited by 10 opinions
1Opinion of the CourtJustice Kirshbaum
In Investment Hotel Properties, Ltd. v. City of Colorado Springs, 781 P.2d 113 (Colo.App.1989), the Court of Appeals held that purchase of certain items of tangible personal property by respondent Investment Hotel Properties, Ltd. (Investment Ltd.) were wholesale purchases for taxable resale as defined by the Code of the City of Colorado Springs, as amended (the Code), and thus not subject to the imposition of use taxes by petitioners the City of Colorado Springs (the City) and the City Director of Finance (the Director). We granted petitioners’ request for certiorari review of the Court of…
2Cases cited17 opinions
- Martinez v. Continental EnterprisesSupreme Court of Colorado · 1986
- A.B. Hirschfeld Press, Inc. v. City & County of DenverSupreme Court of Colorado · 1991
- Bedford v. Colorado Fuel & Iron Corp.Supreme Court of Colorado · 1938
- Gerner v. SullivanSupreme Court of Colorado · 1989
- Howard Electrical & Mechanical, Inc. v. Department of RevenueSupreme Court of Colorado · 1989
12 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Telluride Resort & Spa, L.P. v. Colorado Department of RevenueSupreme Court of Colorado · 2002
- Adamar v. Director, Division of TaxationNew Jersey Tax Court · 1997
- Greensburg Motel Associates, L.P. v. Indiana Department of State RevenueIndiana Tax Court · 1994
- Amax, Inc. v. Grand County Board of EqualizationColorado Court of Appeals · 1995
- Mayflower Park Hotel, Inc. v. Department of RevenueCourt of Appeals of Washington · 2004
5 more not listed; retrieve them via the Exa API.