Legal Opinion
Oracle Corp. v. Dep't of Revenue of State
Colorado Court of Appeals
Decided November 30, 2017No. Court of Appeals No. 16CA1316Published
1Opinion of the Court
Opinion by JUDGE WEBB
¶ 1 In this tax dispute, defendants, the Department of Revenue of the State of Colorado (Department) and Barbara Brohl, in her official capacity as the Executive Director of the Department (Director), appeal the district court's summary judgment in favor of plaintiff, Oracle Corporation (Oracle). The district court held that Oracle could not be required to include Oracle Japan Holding, Inc. (OJH), a wholly owned domestic subsidiary holding company, in its Colorado combined corporate income tax returns for the tax years 2000 to 2005, because OJH was not includable under…
2Cases cited34 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- United States v. CarltonSupreme Court of the United States · 1994
- Allied-Signal, Inc. Ex Rel. Bendix Corp. v. Director, Division of TaxationSupreme Court of the United States · 1992
- People v. HamptonSupreme Court of Colorado · 1994
29 more not listed; retrieve them via the Exa API.