Herbertson v. Cruse

This case arose when plaintiff in error, to whom we will hereinafter refer as taxpayer, sought a declaratory judgment defining his rights in respect to application of the Colorado sales and service tax statutes. His complaint was dismissed on motion of defendant, director of revenue, in whose favor judgment was entered for $4,643.67. This assessment covered the period from October 1, 1941 to May 31, 1944. By writ of error, the taxpayer brings the case here for review.

Taxpayer is engaged in the driverless-car business in the City and County of Denver. This involves the purchase of automobiles…