Legal Opinion
Department of Revenue v. Durango & Silverton Narrow Gauge Railroad
Colorado Court of Appeals
Decided May 13, 1999No. 98CA0426PublishedCited by 1 opinion
1Opinion of the Court
Opinion by
Judge CRISWELL.
The Colorado Department of Revenue (department) appeals from the summary judgment entered by the district court in de novo review proceedings pursuant to § 39-21-105, C.R.S.1998, instituted by Durango & Silver-ton Narrow Gauge Railroad Co. (railroad) that reversed a determination by the department’s executive director and directed that the department refund to the railroad certain sales and tourism taxes previously collected. We affirm.
The undisputed material facts reveal the following. __
The railroad, which was organized" under Colorado statutes as a railroad…
2Cases cited12 opinions
- Department of Revenue of Ore. v. ACF Industries, Inc.Supreme Court of the United States · 1994
- Connecticut Light & Power Co. v. WalshSupreme Court of Connecticut · 1948
- The Kansas City Southern Railway Co., Cross v. Shirley McNamara Secretary of the Dept. Of Revenue and Taxation, State of Louisiana, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1987
- Colorado Department of Revenue v. Woodmen of the WorldSupreme Court of Colorado · 1996
- Burlington Northern Railroad Company v. Mary HuddlestonCourt of Appeals for the Tenth Circuit · 1996
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3Cited by1 opinion
- Norfolk Southern Railway Co. v. Alabama Department of RevenueCourt of Appeals for the Eleventh Circuit · 2008