Columbine Beverage Co. v. Continental Can Co.

ENOCH, Chief Judge.

Plaintiff, Columbine Beverage Company (Columbine), appeals from a judgment entered against Western National Bank of Denver as garnishee for interest in the amount of $6440 claimed by defendant, Continental Can Company, Inc. (Continental). We reverse.

In June of 1980, Columbine, as lessee, brought an action seeking declaratory relief against Continental, as lessor, for determination of liability for sales taxes incident to a long term equipment lease executed by the parties. In December of 1981, the trial court found in favor of Continental and ordered Columbine to reimburse…