Legal Opinion

Cendant Corp. & Subsidiaries v. Department of Revenue

Colorado Court of Appeals

Decided July 2, 2009No. 08CA0103PublishedCited by 13 opinions

1Opinion of the Court

Opinion by

Judge TAUBMAN.

This case involves the question of what plaintiff, Cendant Corporation and Subsidiaries (Cendant), knew, and when did it know it, regarding the existence of a combined-consolidated income tax return filing option for certain Colorado corporations. Because we conclude that Cendant is deemed to have had knowledge of this filing option before the deadline for filing its 2001 tax return, we agree with defendants, the Colorado Department of Revenue (DOR) and Roxanne Huber, DOR's Executive Director, that the trial court's order concluding that DOR had violated Cendant's due…

2Cases cited21 opinions

  1. Cleveland Board of Education v. LoudermillSupreme Court of the United States · 1985
  2. United States v. LockeSupreme Court of the United States · 1985
  3. Texaco, Inc. v. ShortSupreme Court of the United States · 1982
  4. Stemler v. City of FlorenceCourt of Appeals for the Sixth Circuit · 1997
  5. People v. HolmesSupreme Court of Colorado · 1998

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3Cited by13 opinions

  1. People v. DeWittColorado Court of Appeals · 2011
  2. Jorgensen v. Colorado Rural Properties, LLCColorado Court of Appeals · 2010
  3. MORRIS-SCHINDLER, LLC. v. City & County of DenverColorado Court of Appeals · 2010
  4. Berumen v. Department of Human Services, Wheat Ridge Regional CenterColorado Court of Appeals · 2012
  5. Christensen v. WilsonColorado Court of Appeals · 2012

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

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