Legal Opinion

Thorpe v. State

Colorado Court of Appeals

Decided October 21, 2004No. 03CA0243PublishedCited by 6 opinions

1Opinion of the CourtNieto, J.

In this action challenging the constitutionality of limiting certain tax refunds to full-year Colorado residents, plaintiffs, John K. Thorpe, Elisha E. Sprong, Darrell J. Vigil, Sean P. Ley, and Hector Juarez, appeal the judgment entered in favor of defendants, the State of Colorado and Fred Fisher in his official capacity as Executive Director of the Colorado Department of Revenue and Tax Collector for the State of Colorado (collectively the State). We affirm.

In fiscal year 1996-97 and thereafter, the State collected excess revenue that it was required to refund under the Taxpayer’s Bill of…

2Cases cited39 opinions

  1. Edelman v. JordanSupreme Court of the United States · 1974
  2. San Antonio Independent School District v. RodriguezSupreme Court of the United States · 1973
  3. Duncan v. LouisianaSupreme Court of the United States · 1968
  4. Shapiro v. ThompsonSupreme Court of the United States · 1969
  5. Washington v. GlucksbergSupreme Court of the United States · 1997

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3Cited by6 opinions

  1. Coffman, Colorado Attorney General v. Williamson, JrSupreme Court of Colorado · 2015
  2. Cody Park Property Owners' Ass'n v. HarderColorado Court of Appeals · 2010
  3. Bruce v. City of Colorado SpringsColorado Court of Appeals · 2005
  4. Qwest Corp. v. Colorado Division of Property TaxationColorado Court of Appeals · 2011
  5. Bruce v. City of Colorado SpringsColorado Court of Appeals · 2005

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