Legal Opinion

Joslin Dry Goods Co. v. Dolan

Supreme Court of Colorado

Decided August 25, 1980No. 79SA253PublishedCited by 15 opinions

1Opinion of the CourtJustice Lee

The Colorado Department of Revenue (department) appeals from an order of the Denver District Court granting the motion for summary judgment made by the Joslin Dry Goods Company (Joslin). We reverse the judgment of the district court.

Joslin is a Colorado corporation which operates a number of department stores in Colorado. During the tax years in issue, 1971 through 1974, it was a wholly-owned subsidiary of Mercantile Stores Co., Inc., (Mercantile), a Delaware corporation primarily engaged in the operation of full-line retail department stores and the holding of stock in other corporations…

2Cases cited8 opinions

  1. Edison California Stores, Inc. v. McColganCalifornia Supreme Court · 1947
  2. Coca Cola Company v. Department of RevenueOregon Supreme Court · 1975
  3. Caterpillar Tractor Co. v. LenckosAppellate Court of Illinois · 1979
  4. Zale-Salem, Inc. v. State Tax Commission Zale-Portland, Inc.Oregon Supreme Court · 1964
  5. Coors Porcelain Company v. StateSupreme Court of Colorado · 1973

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3Cited by15 opinions

  1. District of Columbia v. Pierce Associates, Inc.District of Columbia Court of Appeals · 1983
  2. Hewlett-Packard Co. v. State, Department of RevenueSupreme Court of Colorado · 1988
  3. Pioneer Container Corp. v. BeshearsSupreme Court of Kansas · 1984
  4. At & T Communications of the Mountain States, Inc. v. State, Department of RevenueSupreme Court of Colorado · 1989
  5. Caterpillar Tractor Co. v. Department of RevenueOregon Supreme Court · 1980

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