Legal Opinion

Cass v. Colorado Beverage Co.

Supreme Court of Colorado

Decided June 19, 1950No. 16464Published

1Opinion of the Court

220 P.2d 867 (1950)

122 Colo. 101

CASS

v.

COLORADO BEVERAGE CO.

No. 16464.

Supreme Court of Colorado, en Banc.

June 19, 1950.

J. Glenn Donaldson, Charles H. Haines, Denver, for plaintiff in error.

David Rosner, Walter F. Scherer, Denver, for defendant in error.

HAYS, Justice.

This controversy concerns the assessment for ad valorem taxes of a stock of merchandise consisting of distilled spirits. The specific question presented is whether or not the amount paid for state and federal excise taxes on said spirits should be included in the assessor's valuation. The trial court found that such excise taxes…

2Cases cited11 opinions

  1. Lash's Products Co. v. United StatesSupreme Court of the United States · 1929
  2. Consolidated Distributors Inc. v. City of AtlantaSupreme Court of Georgia · 1942
  3. Heckman & Co. v. I. S. Dawes & Son Co.Court of Appeals for the D.C. Circuit · 1926
  4. United States v. RizzoSupreme Court of the United States · 1936
  5. Bedford v. SinclairSupreme Court of Colorado · 1944

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