Legal Opinion
Rocky Mountain Prestress, Inc. v. Johnson
Supreme Court of Colorado
Decided February 6, 1978No. 27238PublishedCited by 12 opinions
1Opinion of the CourtJustice Erickson
Rocky Mountain Prestress, Inc. (Prestress) designs and fabricates pre-cast concrete structural forms for use in its own business of building construction. In 1966, while engaged in constructing a building in the City of Denver, Prestress was advised by the Denver Department of Revenue that it would impose a use tax upon the gross value (exclusive of profit) of all materials, labor, and engineering services used in the design and fabrication of the prestressed forms employed by Prestress in construction projects in Denver.
Prestress petitioned for review of the Department of Revenue assessment.…
2Cases cited6 opinions
- City and County of Denver v. SweetSupreme Court of Colorado · 1958
- Matthews v. State, Department of RevenueSupreme Court of Colorado · 1977
- City of Denver v. Tax Research BureauSupreme Court of Colorado · 1937
- Republic Steel Corporation v. McCastlainSupreme Court of Arkansas · 1966
- Hawes v. Ingalls Iron Works Co.Court of Appeals of Georgia · 1968
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- A.B. Hirschfeld Press, Inc. v. City & County of DenverSupreme Court of Colorado · 1991
- General Motors Corp. v. City & County of DenverSupreme Court of Colorado · 1999
- International Business MacHines Corp. v. CharnesSupreme Court of Colorado · 1979
- Associated Dry Goods Corp. v. City of ArvadaSupreme Court of Colorado · 1979
- BD. OF COUNTY COM'RS OF RIO BLANCO v. ExxonMobil Oil Corp.Colorado Court of Appeals · 2008
7 more not listed; retrieve them via the Exa API.