Legal Opinion
Johnson v. City and County of Denver
Supreme Court of Colorado
Decided November 4, 1974No. C-491PublishedCited by 13 opinions
1Opinion of the CourtJustice Day
This is another in a series of challenges to the city and county of Denver “occupational tax.” We have heretofore held it constitutional in Denver v. Duffy Storage and Moving Co., 168 Colo. 91, 450 P.2d 339 (1969). We held it to apply to railroads and employees in Union Pacific Railroad Co. v. Denver, 182 Colo. 136, 511 P.2d 497 (1973). In this case it is tested as to whether it applies to federal employees working in a federal enclave.
Petitioners never paid the tax, stipulated to the failure, and were prosecuted in the Denver municipal court. The court found the tax unenforceable against…
2Cases cited11 opinions
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- Fort Leavenworth Railroad v. LoweSupreme Court of the United States · 1885
- Surplus Trading Co. v. CookSupreme Court of the United States · 1930
- Collins v. Yosemite Park & Curry Co.Supreme Court of the United States · 1938
- Howard v. Commissioners of Sinking Fund of LouisvilleSupreme Court of the United States · 1953
6 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- United States v. Lewisburg Area School DistrictCourt of Appeals for the Third Circuit · 1976
- Associated Dry Goods Corp. v. City of ArvadaSupreme Court of Colorado · 1979
- United States v. City and County of DenverDistrict Court, D. Colorado · 1983
- Board of Trustees, Minturn v. Foster Lumber Co., Inc.Supreme Court of Colorado · 1976
- Rountree v. City and County of DenverSupreme Court of Colorado · 1979
8 more not listed; retrieve them via the Exa API.