City of Colorado Springs v. Tipton

Opinion by

Judge BRIGGS.

Plaintiff, City of Colorado Springs (city), appeals the judgment entered, upon cross motions for summary judgment, in favor of defendants, John Tipton, in his capacity as Executive Director of the Department of Revenue of the State of Colorado, Amelie A. Buchanan, in her capacity as Deputy Director of the Department of Revenue of the State of Colorado, the Department of Revenue of the State of Colorado, and the State of Colorado (collectively, state). The city contends that the trial court erred in declining to impose a constructive trust upon use taxes erroneously paid…