Legal Opinion

Walgreen Co. v. Charnes

Supreme Court of Colorado

Decided December 3, 1991No. 90SA263PublishedCited by 77 opinions

1Opinion of the CourtJustice Vollack

The City and County of Denver (Denver) appeals from a district court ruling that sections 53-56 and 53-124 of the Denver municipal code do not supersede a state statute regarding appellate procedures governing contested sales and use taxes in section 29-2-106.1, 12A C.R.S. (1986). We affirm. 1

I

On December 12, 1988, the Denver Manager of Revenue (revenue manager) issued Walgreen Co., an Illinois corporation (Walgreen), a notice of assessment and demand for payment of use taxes (demand) pursuant to article III of chapter 53 of the Revised Municipal Code of the City and County of Denver (DRMC).…

2Cases cited27 opinions

  1. Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
  2. Cottrell v. City & County of DenverSupreme Court of Colorado · 1981
  3. People v. SneedSupreme Court of Colorado · 1973
  4. City and County of Denver v. StateSupreme Court of Colorado · 1990
  5. City and County of Denver v. EggertSupreme Court of Colorado · 1982

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

3Cited by77 opinions

  1. People v. ZapotockySupreme Court of Colorado · 1994
  2. Van Waters & Rogers, Inc. v. KeelanSupreme Court of Colorado · 1992
  3. People v. SwainSupreme Court of Colorado · 1998
  4. Cooper v. PeopleSupreme Court of Colorado · 1999
  5. R.E.N. v. City of Colorado SpringsSupreme Court of Colorado · 1992

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

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