Legal Opinion
United Air Lines, Inc. v. City & County of Denver
Colorado Court of Appeals
Decided March 29, 1999No. 97CA0151PublishedCited by 27 opinions
1Opinion of the Court
Opinion by
Judge TAUBMAN.
Plaintiffs, United Air Lines, Inc., and Air Wisconsin d/b/a United Express (collectively the airlines), appeal the judgment in favor of defendant, City and County of Denver, upholding the constitutionality of the Denver use tax as applied to the airlines, and the subsequent assessment of penalties imposed pursuant to Denver Revised Municipal Code (Denver Code) § 53-114(a). We disagree with the airlines’ contention that the ordinance as applied violated their rights under the Commerce Clause, but agree that the imposition of penalties must be reversed.
The parties…
2Cases cited21 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- City of Mesquite v. Aladdin's Castle, Inc.Supreme Court of the United States · 1982
- New Energy Co. of Indiana v. LimbachSupreme Court of the United States · 1988
- Wimberly v. EttenbergSupreme Court of Colorado · 1977
- D. H. Holmes Co., Ltd. v. McNamaraSupreme Court of the United States · 1988
16 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Norma Faye Pyles Lynch Family Purpose LLC v. Putnam CountyTennessee Supreme Court · 2009
- Ferdon Ex Rel. Petrucelli v. Wisconsin Patients Compensation FundWisconsin Supreme Court · 2005
- General Motors Corp. v. City & County of DenverSupreme Court of Colorado · 1999
- Colorado Citizens for Ethics in Government v. Committee for American DreamColorado Court of Appeals · 2008
- Leverage Leasing Co. v. SmithColorado Court of Appeals · 2006
22 more not listed; retrieve them via the Exa API.