A.B. Hirschfeld Press, Inc. v. City & County of Denver

CRISWELL, Judge.

Plaintiff, A.B. Hirschfeld Press, Inc., appeals the judgment of the district court that approved a tax assessment by Denver against it under the city’s use tax ordinance. It argues that its acquisition of the items involved was not for its own use, but rather was only for resale by it to customers, and that the district court’s judgment in another case collaterally estops Denver from contesting this assertion. We affirm.

Plaintiff is a commercial printer that sells to its retail customers various printed items that meet the personalized specifica tions of those customers. In…