United Airlines, Inc. v. City & County of Denver

Opinion by

Judge PLANK.

Defendants, the City and County of Denver and its Manager of Revenue (Manager) appeal the trial court’s summary judgment entered in favor of plaintiff, United Air Lines, Inc. We reverse.

United, which conducts air carrier operations at Denver’s airport and is thus subject to the provisions of the Denver Revised Municipal Code (code), was audited by the Manager for the period beginning January 1, 1991, through June 30,1994.

During the audit period United had timely remitted required tax returns, but the Manager determined that United had underpaid sales, use, and…