Legal Opinion
United States Transmission Systems, Inc. v. Board of Assessment Appeals
Supreme Court of Colorado
Decided March 17, 1986No. 83SA373PublishedCited by 18 opinions
1Opinion of the Court
LOHR, Justice.
United States Transmission Systems, Inc. (USTS) appeals from an order of the District Court for the City and County of Denver. That court affirmed a determination by the Board of Assessment Appeals (Board) that USTS was a public utility for the purpose of property taxation for the 1981 tax year and that USTS had property within this state with a valuation for assessment of $28,000 for 1981. We affirm.
I
Evidence presented to the Board established that during the year in question 1 USTS was a common carrier, regulated by the Federal Communications Commission (FCC), which provided…
2Cases cited24 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Lewis v. BT Investment Managers, Inc.Supreme Court of the United States · 1980
- Boston Stock Exchange v. State Tax CommissionSupreme Court of the United States · 1977
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
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3Cited by18 opinions
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- Department of Transportation v. StapletonSupreme Court of Colorado · 2004
- United States v. BellSupreme Court of Colorado · 1986
- Oklahoma Industries Authority v. BarnesSupreme Court of Oklahoma · 1988
- Qwest Corp. v. Colorado Division of Property TaxationSupreme Court of Colorado · 2013
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