Legal Opinion
People v. Rea
Colorado Court of Appeals
Decided September 30, 1999No. 97CA2111PublishedCited by 4 opinions
1Opinion of the Court
Opinion by
Judge TAUBMAN.
Defendant, James Rea, appeals the judgment of conviction entered upon a jury verdict finding him guilty of failing to account truthfully for and pay over sales and transit taxes. We affirm.
Defendant operated a guest ranch in Pit-kin County from 1990 to 1995 that sold lodging, recreational activities, food, and retail goods. Inasmuch as the ranch qualified as a retailer under the state sales tax code, defendant was required to collect, account for, and pay over sales and transit taxes to the Department of Revenue.
In 1992, defendant obtained a tax license and collected…
2Cases cited19 opinions
- Cheek v. United StatesSupreme Court of the United States · 1991
- Hall v. WalterSupreme Court of Colorado · 1998
- Fogg v. MacAlusoSupreme Court of Colorado · 1995
- People v. SwainSupreme Court of Colorado · 1998
- People v. GarciaSupreme Court of Colorado · 1997
14 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Colorado Citizens for Ethics in Government v. Committee for American DreamColorado Court of Appeals · 2008
- People v. DotsonColorado Court of Appeals · 2002
- People v. RodriguezColorado Court of Appeals · 2001
- Cceg v. CadColorado Court of Appeals · 2008