Elliott v. El Paso County

This court granted certiorari to decide whether a self-employed person claiming temporary partial disability benefits pursuant to the Workers’ Compensation Act of Colorado, §§ 8-40-101 to 8-47-209, 3B C.R.S. (1986 & 1993 Supp.), may obtain credit for amounts which he deducted as depreciation from his gross income on his federal tax return when computing his average post-injury weekly wage. The majority holds depreciation must be considered in determining the claimant’s average post-injury weekly wage in part IIA of the opinion. I concur in part IIA. The majority also holds the depreciation…