Legal Opinion

Arapahoe Roofing & Sheet Metal, Inc. v. City & County of Denver

Supreme Court of Colorado

Decided June 8, 1992No. 91SA275PublishedCited by 14 opinions

1Opinion of the CourtJustice Yollack

Petitioner, Arapahoe Roofing and Sheet Metal, Inc. (Arapahoe Roofing), appeals from a district court judgment affirming a use tax deficiency issued by the City and County of Denver (the City), in the amount of $76,113.43. We affirm.

I

Arapahoe Roofing installs roofing and sheet metal products. While its office is located in Broomfield, Colorado, Arapahoe Roofing purchases and installs such products within the City.

In the fall of 1989, the City requested that Arapahoe Roofing make its records available in order for the City to conduct an audit regarding use tax payments pursuant to section…

2Cases cited17 opinions

  1. Johnson v. RobisonSupreme Court of the United States · 1974
  2. Walgreen Co. v. CharnesSupreme Court of Colorado · 1991
  3. Ross v. Fire and Police Pension Ass'nSupreme Court of Colorado · 1986
  4. Colorado Ass'n of Public Employees v. Department of HighwaysSupreme Court of Colorado · 1991
  5. Manka v. MartinSupreme Court of Colorado · 1980

12 more not listed; retrieve them via the Exa API.

3Cited by14 opinions

  1. Albe v. LOUISIANA WORKERS'COMPENSATION CORP.Supreme Court of Louisiana · 1997
  2. American Drug Store, Inc. v. City & County of DenverSupreme Court of Colorado · 1992
  3. Colorado Department of Public Health & Environment v. BethellColorado Court of Appeals · 2002
  4. Expedia, Inc. v. City & County of DenverColorado Court of Appeals · 2014
  5. Montezuma Well Service, Inc. v. Industrial Claim Appeals Office of the StateColorado Court of Appeals · 1996

9 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API