Legal Opinion

Medved v. State

Colorado Court of Appeals

Decided October 20, 2016No. Court of Appeals No. 15CA1514PublishedCited by 2 opinions

1Opinion of the Court

Opinion by JUDGE FREYRE

¶ 1 In this conservation easement (CE) tax credit case involving both a donor and a transferee, we are asked to decide whose tax claim triggers the four-year statute of limitations under §§ 39-21-107(2) and *20739-22-522(7)(i), C.R.S. 20061 , a question left unresolved by another division of this court in Markus v. Brohl , 2014 COA 146, 412 P.3d 647, 2014 WL 5369981. Plaintiffs, John and Debra Medved (Medveds), appeal the district court's denial of their motion for summary judgment and its finding that defendant, Colorado Department of Revenue (Department), timely filed its…

2Cases cited14 opinions

  1. Robinson v. Shell Oil Co.Supreme Court of the United States · 1997
  2. State v. NietoSupreme Court of Colorado · 2000
  3. Brodeur v. American Home Assurance Co.Supreme Court of Colorado · 2007
  4. Concerned Parents of Pueblo, Inc. v. GilmoreSupreme Court of Colorado · 2002
  5. Copeland v. MBNA America Bank, N.A.Supreme Court of Colorado · 1995

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3Cited by2 opinions

  1. Agilent Techs., Inc. v. Dep't of Revenue of StateColorado Court of Appeals · 2017
  2. Oracle Corp. v. Dep't of Revenue of StateColorado Court of Appeals · 2017

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