Berman v. City and County of Denver

Plaintiff in error was plaintiff in the trial court and defendants in error were defendants. We will refer to the parties as they appeared in the district court. The City and County of Denver will be referred to as the City.

At issue in this case is (1) the validity of the sales and use taxes imposed by ordinance of the defendant City; and (2) the legality of the bond issue submitted to the voters under the terms of Ordinance No. 130, series of 1964, Revised Municipal Code of the City of Denver.

The plaintiff in his complaint sought to recover $64.86 paid by him, under protest, as a “use tax”…