Legal Opinion

Hanson v. Colorado Department of Revenue

Colorado Court of Appeals

Decided April 20, 2006No. 04CA2292PublishedCited by 6 opinions

1Opinion of the CourtRothenberg, J.

In this tax assessment case, defendants, Colorado Department of Revenue, M. Michael Cooke as executive director of the Colorado Department of Revenue, and the State of Colorado (collectively Revenue), appeal the trial court’s summary judgment in favor of plaintiff, Douglas H. Hanson. We affirm.

Hanson was the president of Internet Commerce and Communication (ICC). In 2001, Revenue assessed delinquent withholding taxes against ICC for its failure to pay $43,443.75 in sales and wage taxes. ICC then filed for Chapter 11 bankruptcy protection, which was later converted to Chapter 7 liquidation.…

2Cases cited19 opinions

  1. BRW, Inc. v. Dufficy & Sons, Inc.Supreme Court of Colorado · 2004
  2. Fogg v. MacAlusoSupreme Court of Colorado · 1995
  3. Cotter Corp. v. American Empire Surplus Lines Insurance Co.Supreme Court of Colorado · 2004
  4. Klinger v. Adams County School District No. 50Supreme Court of Colorado · 2006
  5. Walton v. StateSupreme Court of Colorado · 1998

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3Cited by6 opinions

  1. Levine v. KatzColorado Court of Appeals · 2006
  2. Grant Brothers Ranch, LLC v. Antero Resources Piceance CorpColorado Court of Appeals · 2016
  3. Kenna v. HuberColorado Court of Appeals · 2008
  4. Levine v. KatzColorado Court of Appeals · 2006
  5. Colo. Health Consultants v. City & Cnty. of DenverColorado Court of Appeals · 2018

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