Legal Opinion
Lone Star Steel Co. v. Dolan
Colorado Court of Appeals
Decided September 24, 1981No. 79CA0506PublishedCited by 2 opinions
1Opinion of the Court
KELLY, Judge.
Lone Star Steel Company appeals the district court judgment affirming the determination of the Department of Revenue that it owes $22,455.10 in Colorado income tax for the years 1970, 1971, 1972, and 1973. Lone Star argues that under the Multistate Tax Compact, § 24-60-1301, C.R.S.1973, certain interest and dividend income was incorrectly characterized as business income and certain sales were erroneously apportioned to Colorado. We affirm.
Lone Star Steel is a Texas corporation engaged in the manufacture and sale of steel and steel products with its principal offices and…
2Cases cited14 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- Exxon Corp. v. Department of Revenue of Wis.Supreme Court of the United States · 1980
- Montana Department of Revenue v. American Smelting & Refining Co.Montana Supreme Court · 1977
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3Cited by2 opinions
- Lone Star Steel Co. v. DolanSupreme Court of Colorado · 1983
- Ward Europa, Inc. v. Comptroller of the TreasuryCourt of Special Appeals of Maryland · 1986