Legal Opinion
Burtkin Associates v. Tipton
Supreme Court of Colorado
Decided February 1, 1993No. 92SA64PublishedCited by 7 opinions
1Opinion of the CourtJustice Erickson
The appellant, Burtkin Associates, appeals the trial court’s entry of summary judgment in favor of the Colorado Department of Revenue, which seized the appellant’s property for unpaid tax obligations. The appellant asserts that the various statutory provisions that authorized the seizure of a lessor’s property for unpaid taxes owed by a lessee were facially unconstitutional under both the United States and the Colorado Constitutions. 1 We disagree and affirm the judgment of the trial court.
I
In May 1990, Burtkin Associates leased a building it owned to Valsamakis Konstanta-tos, Dimitrios…
2Cases cited17 opinions
- Mennonite Board of Missions v. AdamsSupreme Court of the United States · 1983
- Schroeder v. City of New YorkSupreme Court of the United States · 1962
- National Equipment Rental, Ltd. v. SzukhentSupreme Court of the United States · 1964
- Greene v. LindseySupreme Court of the United States · 1982
- Houck v. Little River Drainage DistrictSupreme Court of the United States · 1915
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3Cited by7 opinions
- Bickel v. City of BoulderSupreme Court of Colorado · 1994
- Dove Valley Business Park Associates, Ltd. v. Board of County CommissionersSupreme Court of Colorado · 1997
- Dove Valley Business Park Associates, Ltd. v. Board of County Commissioners of Arapahoe CountyColorado Court of Appeals · 1996
- In Re: Western Pacific Airlines, Inc., Debtor, General Electric Capital Corporation, a New York Corporation, - Boullioun Aircraft Holding Company, Inc., a Washington Corporation Boullioun Portfolio Finance I, Inc., a Washington Corporation, Plaintiffs-Intervenors v. Manager of Revenue and Exofficio Treasurer for the City and County of Denver El Paso County Treasurer, - Jeffrey A. Weinman, Trustee, Defendant-Third Party v. Energy Management Corporation, a Colorado Corporation Sundance Venture Partners L.P., Ii, a Delaware Limited Partnership, Third Party and First Security National Association, Third PartyCourt of Appeals for the First Circuit · 2001
- Boselli Investments, L.L.C. v. Division of EmploymentColorado Court of Appeals · 1999
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