Legal Opinion
State, Dept. of Revenue v. Modern Trailer Sales, Inc.
Supreme Court of Colorado
Decided July 6, 1971No. 24300PublishedCited by 6 opinions
1Opinion of the CourtJustice Day
The Department of Revenue of the State of Colorado is in this court seeking to reverse a judgment of the trial court holding that Modern Trailer Sales is entitled to refund of sales taxes paid on certain installment sales of mobile homes. We will refer to the plaintiff in error, the Department of Revenue, as the Department, and to defendant in error as the Dealer. We hold the trial court erred, and reverse the judgment.
The facts are stipulated. Modern Trailer Sales is licensed as a motor vehicle dealer engaged in selling new and used mobile homes. The sale of the mobile homes is usually on…
2Cases cited5 opinions
- Montgomery Ward & Co. v. FryMichigan Supreme Court · 1936
- Bedford v. Hartman BrothersSupreme Court of Colorado · 1938
- Bigsby v. JohnsonCalifornia Supreme Court · 1941
- Olympic Motors, Inc. v. McCroskeyWashington Supreme Court · 1942
- Rudolph Wurlitzer Co. v. State Board of Tax AdministrationMichigan Supreme Court · 1937
3Cited by6 opinions
- Commercial Refrigeration, Etc. v. Taxation Div.New Jersey Superior Court Appellate Division · 1981
- Commercial Refrigeration & Fixture Co. v. Director, Division of TaxationNew Jersey Tax Court · 1981
- Apollo Stereo Music Co. v. City of AuroraSupreme Court of Colorado · 1994
- Fuqua Homes, Inc. v. Western Surety Co.Colorado Court of Appeals · 1980
- Montgomery Ward & Co. v. State, Dept. of RevenueSupreme Court of Colorado · 1981
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