Legal Opinion
American Multi-Cinema, Inc. v. City of Westminster
Colorado Court of Appeals
Decided July 13, 1995No. 94CA0297PublishedCited by 6 opinions
1Opinion of the Court
Opinion by
Judge CRISWELL.
In these proceedings to review an administrative decision by the Finance Director of the City of Westminster, the district court affirmed the Director’s determination that plaintiff, American Multi-Cinema, Inc., was liable for the payment of a local use tax to Westminster. That ruling was based on plaintiffs use of motion picture films for display to the public for profit. We agree with the district court that such administrative decision was correct and, therefore, affirm its judgment.
Westminster’s use tax ordinance, as in effect during the relevant times here,…
2Cases cited10 opinions
- Matter of United Artists Corp. v. TaylorNew York Court of Appeals · 1937
- Columbia Pictures Industries, Inc. v. Tax CommissionerSupreme Court of Connecticut · 1979
- American Television Co., Inc. v. HerveySupreme Court of Arkansas · 1973
- Boswell v. Paramount Television Sales, Inc.Supreme Court of Alabama · 1973
- Boise Bowling Center v. StateIdaho Supreme Court · 1969
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3Cited by6 opinions
- Cinemark USA, Inc. v. SeestColorado Court of Appeals · 2008
- Treece, Alfrey, Musat & Bosworth, PC v. Department of FinanceColorado Court of Appeals · 2011
- Am. Multi-Cinema, Inc. v. City of AuroraColorado Court of Appeals · 2020
- Romantix, Inc. v. City of Commerce CityColorado Court of Appeals · 2010
- American Multi-Cinema, Inc.// Glenn Hegar, Comptroller of Public Accounts of the State of Texas And Ken Paxton, Attorney General of the State of Texas v. Glenn Hegar, Comptroller of Public Accounts of the State of Texas And Ken Paxton, Attorney General of the State of Texas// Cross-Appellee, American Multi-Cinema, Inc., Texas Court of Appeals, 3rd District (Austin)2015
1 more not listed; retrieve them via the Exa API.