Union Pacific Railroad v. State

The parties appear here in the same order as they appeared in the trial court; and the plaintiff in error will be referred to as the plaintiff. The plaintiff filed its complaint on June 5, 1962, asking judgment for $1,541.59 plus interest as a refund of state income tax paid by it for the year 1956. Earlier plaintiff had filed with the Director of Revenue a claim for refund of the tax and the Director had taken no action thereon for a period exceeding six months. At the time the action was brought, Robert A. Theobold was Director of Revenue *309of the State of Colorado and Tim Armstrong was State…