Legal Opinion
American Respiratory Care Services v. Manager of Revenue
Colorado Court of Appeals
Decided July 30, 1992No. 91CA1053PublishedCited by 18 opinions
1Opinion of the Court
Opinion by
Judge REED.
Plaintiff, American Respiratory Care Services, appeals from the district court’s judgment in favor of the defendant, Manager of Revenue of the City and County of Denver (the City), which affirmed a use tax assessment issued by the City in the amount of $22,435.37. We reverse in part and dismiss in part.
Plaintiff is in the business of selling and renting oxygen delivery systems for therapeutic use by medical patients. Its offices are located in the City.
As part of its business, plaintiff purchases, leases, and assembles materials and products necessary to concentrate…
2Cases cited8 opinions
- Danielson v. Castle Meadows, Inc.Supreme Court of Colorado · 1990
- Griffin v. SW Devanney & Co., Inc.Supreme Court of Colorado · 1989
- Walgreen Co. v. CharnesSupreme Court of Colorado · 1991
- Stephen v. City and County of DenverSupreme Court of Colorado · 1983
- Security Life and Accident Company v. HeckersSupreme Court of Colorado · 1972
3 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Gold v. HarrisonHawaii Supreme Court · 1998
- Sears v. RomerColorado Court of Appeals · 1996
- Winter Park Real Estate & Investments, Inc. v. AndersonColorado Court of Appeals · 2007
- Nieto v. StateColorado Court of Appeals · 1998
- Beer v. Continental Airlines, Inc. (In Re Continental Airlines)District Court, D. Delaware · 1993
13 more not listed; retrieve them via the Exa API.