Colorado Department of Highways v. Sparling

We granted certiorari to review the decision of the Colorado Court of Appeals in Sparling v. Colorado Department of Highways, 812 P.2d 686 (Colo.App.1990). This case requires us to determine whether the offset to workers’ compensation payments required by section 8-51-101(1)(d), 3B C.R.S. (1986),1 should be calculated before or after federal and state income taxes are deducted from a public employee’s disability pension benefits. We conclude that the offset should be determined prior to deductions for tax purposes, and therefore reverse the judgment of the court of appeals.

I

In August 1985,…