Legal Opinion

Manka v. Martin

Supreme Court of Colorado

Decided July 21, 1980No. 80SA46PublishedCited by 51 opinions

1Opinion of the CourtJustice Lee

This appeal 1 is from summary judgments entered in favor of appel-lees, the Colorado Department of Revenue and certain named agents, in five cases filed in August and September 1977 in the District Court of El Paso County by appellants, Jerry L., Barbara R., and Ricky Manka. We affirm.

The actions arose from the levying and collection of sales, use, and income taxes by the Colorado Department of Revenue (the Department) in 1976 from appellants, individually and under the business names of Central Cycle Shoppe and Track and Wheel Equipment Company. 2 In March 1978, on the motion of the…

2Cases cited11 opinions

  1. G. M. Leasing Corp. v. United StatesSupreme Court of the United States · 1977
  2. Pomeroy v. WaitkusSupreme Court of Colorado · 1973
  3. Hessling v. City of BroomfieldSupreme Court of Colorado · 1977
  4. Stillings v. DavisSupreme Court of Colorado · 1965
  5. Murphy v. Northern Colorado Grain Co.Colorado Court of Appeals · 1971

6 more not listed; retrieve them via the Exa API.

3Cited by51 opinions

  1. Nelson v. JacobsenUtah Supreme Court · 1983
  2. People v. CagleSupreme Court of Colorado · 1988
  3. People v. BergerudSupreme Court of Colorado · 2010
  4. City and County of Denver v. Desert Truck Sales, Inc.Supreme Court of Colorado · 1992
  5. Carpenter v. Young Ex Rel. YoungSupreme Court of Colorado · 1989

46 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API