Legal Opinion
Coors Porcelain Company v. State
Supreme Court of Colorado
Decided December 10, 1973No. 26158PublishedCited by 17 opinions
1Opinion of the CourtJustice Groves
As it had done in previous years, for the years 1963 through 1966 the plaintiff (Coors) included in its state income tax returns only the income which it regarded as allocable to Colorado. The Director of Revenue (referred to as the director) assessed income tax for all of Coors income for those years. Coors paid the deficiencies assessed and brought action in the district court to recover them. The court concluded that under an agreed statement of facts the deficiencies had been properly assessed, and dismissed the complaint. Coors appealed to the Court of Appeals and we accepted the case…
2Cases cited21 opinions
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Robbins v. Shelby County Taxing DistrictSupreme Court of the United States · 1887
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Freeman v. HewitSupreme Court of the United States · 1947
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
16 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Hewlett-Packard Co. v. State, Department of RevenueSupreme Court of Colorado · 1988
- Kennametal, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1997
- United States Tobacco Co. v. CommonwealthSupreme Court of Pennsylvania · 1978
- Deseret Pharmaceutical Co. v. State Tax CommissionUtah Supreme Court · 1978
- Scott & Williams, Inc. v. Board of TaxationSupreme Court of New Hampshire · 1977
12 more not listed; retrieve them via the Exa API.