Legal Opinion
F.W. Woolworth Co. v. State Department of Revenue
Colorado Court of Appeals
Decided September 27, 1984No. 83CA0717PublishedCited by 5 opinions
1Opinion of the Court
KELLY, Judge.
The Department of Revenue appeals a summary judgment entered in favor of F.W. Woolworth Company, determining that § 39-26-125, C.R.S., precludes this action for the collection of sales taxes allegedly owed by Woolworth for the period July 1, 1965, through August 31, 1973. Woolworth cross-appeals the trial court’s determination that excusable neglect prevented the Department from timely filing a notice of appeal and extended the time for filing. We affirm.
The following facts are undisputed. In 1977, after an audit of the books and records kept by Woolworth, the Department…
2Cases cited4 opinions
- Harding v. Industrial CommissionSupreme Court of Colorado · 1973
- Northland Insurance Company v. BashorSupreme Court of Colorado · 1972
- In Re PennettaUnited States Bankruptcy Court, D. Colorado · 1982
- Kronkow, Inc. v. WoodColorado Court of Appeals · 1980
3Cited by5 opinions
- Weason v. Colorado Court of AppealsSupreme Court of Colorado · 1987
- Qwest Corp. v. City of NorthglennColorado Court of Appeals · 2014
- City of Colorado Springs v. TiptonColorado Court of Appeals · 1995
- Howard Electrical & Mechanical, Inc. v. Department of RevenueColorado Court of Appeals · 1987
- Weason v. Colorado Court of AppealsSupreme Court of Colorado · 1987