Legal Opinion
Ball Corp. v. Fisher
Colorado Court of Appeals
Decided December 20, 2001No. 01CA0246PublishedCited by 13 opinions
1Opinion of the Court
Opinion by
Judge DAVIDSON.
Defendants, the Colorado Department of Revenue and Frederick C. Fisher, in his official capacity as executive director of the Department (collectively Department), appeal from the judgment of the trial court reversing the Department’s final determination that plaintiff, Ball Corporation (taxpayer), was not exempt from certain use taxes. We affirm.
According to the stipulated facts, after an audit, the Department issued a notice of deficiency to taxpayer for failure to pay use taxes levied by the state and by three special districts, namely, the Regional Transportation…
2Cases cited21 opinions
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Farmers Group, Inc. v. WilliamsSupreme Court of Colorado · 1991
- Town of Telluride v. Lot Thirty-Four Venture, L.L.C.Supreme Court of Colorado · 2000
- United Airlines, Inc. v. Industrial Claim Appeals OfficeSupreme Court of Colorado · 2000
- Three Bells Ranch Associates v. Cache La Poudre Water Users Ass'nSupreme Court of Colorado · 1988
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3Cited by13 opinions
- Skyland Metropolitan District v. Mountain West Enterprise, LLCColorado Court of Appeals · 2007
- Colorado Insurance Guaranty Ass'n v. MenorColorado Court of Appeals · 2007
- BD. OF COUNTY COM'RS OF RIO BLANCO v. ExxonMobil Oil Corp.Colorado Court of Appeals · 2008
- Stevinson Imports, Inc. v. City & County of DenverColorado Court of Appeals · 2006
- Corder v. FoldsColorado Court of Appeals · 2012
8 more not listed; retrieve them via the Exa API.