Legal Opinion

Leggett & Platt, Inc. v. Ostrom

Colorado Court of Appeals

Decided September 30, 2010No. 09CA1322, 09CA2181PublishedCited by 6 opinions

1Opinion of the Court

Opinion by

Judge GRAHAM.

Plaintiffs, Leggett & Platt, Inc. and The Gap, Inc. {collectively, taxpayers), appeal the district court judgment upholding the order of defendants, Maria Ostrom, in her official capacity as Interim Finance Director and City Treasurer of the City of Thornton, and the City of Thornton (collectively, Thornton), denying their requests for a refund of sales taxes. We affirm.

I. Background

A. The Sales Transactions

The Gap operates retail stores throughout the United States and in Colorado, but does not own or operate any retail stores in Thornton. Leggett & Platt, doing…

2Cases cited24 opinions

  1. C & a Carbone, Inc. v. Town of ClarkstownSupreme Court of the United States · 1994
  2. McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
  3. People v. CrossSupreme Court of Colorado · 2006
  4. Board of County Commissioners, Costilla County v. Costilla County Conservancy DistrictSupreme Court of Colorado · 2004
  5. United Presbyterian Ass'n v. Board of County CommissionersSupreme Court of Colorado · 1968

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3Cited by6 opinions

  1. Friends of Denver Parks, Inc. v. City & County of DenverColorado Court of Appeals · 2013
  2. Alpenhof, LLC v. City of OurayColorado Court of Appeals · 2013
  3. Big Sur Waterbeds v. City of LakewoodColorado Court of Appeals · 2018
  4. O2Cool, LLC v. TSA Stores, Inc. Bank of America, N.A. (In re TSAWD Holdings, Inc.)United States Bankruptcy Court, D. Delaware · 2017
  5. Sodexo America, LLC v. City of GoldenColorado Court of Appeals · 2017

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

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