Legal Opinion
Talbots, Inc. v. Schwartzberg
Colorado Court of Appeals
Decided October 24, 1996No. 95CA1892PublishedCited by 9 opinions
1Opinion of the Court
Opinion by
Judge ROTHENBERG.
Plaintiff, Talbots, Inc., appeals a district court judgment which affirmed an administrative decision permitting the City and County of Denver to assess a use tax on catalogs which Talbots distributed by mail to Denver addressees. We affirm.
The essential facts are undisputed. Tal-bots is a Delaware corporation with its principal place of business in Massachusetts. It contracts with a printer outside Denver to print its catalogs and to mail them to addressees all over the world. Talbots has two retail stores in Denver, and it sent approximately 5,000 catalogs to…
2Cases cited13 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- D. H. Holmes Co., Ltd. v. McNamaraSupreme Court of the United States · 1988
- Walgreen Co. v. CharnesSupreme Court of Colorado · 1991
- A.B. Hirschfeld Press, Inc. v. City & County of DenverSupreme Court of Colorado · 1991
- Van Sickle v. BoyesSupreme Court of Colorado · 1990
8 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- General Motors Corp. v. City & County of DenverSupreme Court of Colorado · 1999
- JC Penney Co., Inc. v. BalkaNebraska Supreme Court · 1998
- Commissioner of Revenue v. J.C. Penney Co.Massachusetts Supreme Judicial Court · 2000
- Sharper Image Corp. v. MillerSupreme Court of Connecticut · 1997
- McLane Western, Inc. v. Department of RevenueColorado Court of Appeals · 2005
4 more not listed; retrieve them via the Exa API.