Legal Opinion
Cinemark USA, Inc. v. Seest
Colorado Court of Appeals
Decided February 21, 2008No. 06CA2549PublishedCited by 5 opinions
1Opinion of the Court
Opinion by
Chief Judge DAVIDSON.
In this use tax assessment case, plaintiff, Cinemark USA, Inc., appeals from the district court judgment determining that its use of motion picture film reels for display to the public for profit was subject to a use tax imposed by defendants, the City of Fort Collins and Chuck Seest, as Financial Officer for the City (collectively, the City). We affirm.
I. Background and Standard of Review
The parties stipulated to the relevant facts. Cinemark operates a single movie theater in the City. It regularly enters into agreements with film distributors whereby it…
2Cases cited15 opinions
- Matter of United Artists Corp. v. TaylorNew York Court of Appeals · 1937
- Crescent Amusement Co. v. CarsonTennessee Supreme Court · 1948
- Sneary v. Director of RevenueSupreme Court of Missouri · 1993
- Columbia Pictures Industries, Inc. v. Tax CommissionerSupreme Court of Connecticut · 1979
- Steamboat Springs Rental & Leasing, Inc. v. City & County of DenverColorado Court of Appeals · 2000
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3Cited by5 opinions
- People ex rel. StrodtmanColorado Court of Appeals · 2011
- Treece, Alfrey, Musat & Bosworth, PC v. Department of FinanceColorado Court of Appeals · 2011
- Am. Multi-Cinema, Inc. v. City of AuroraColorado Court of Appeals · 2020
- Romantix, Inc. v. City of Commerce CityColorado Court of Appeals · 2010
- American Multi-Cinema, Inc.// Glenn Hegar, Comptroller of Public Accounts of the State of Texas And Ken Paxton, Attorney General of the State of Texas v. Glenn Hegar, Comptroller of Public Accounts of the State of Texas And Ken Paxton, Attorney General of the State of Texas// Cross-Appellee, American Multi-Cinema, Inc., Texas Court of Appeals, 3rd District (Austin)2015