Manka v. Tipton

Opinion by

Judge RULAND.

Plaintiff, Barbara R. Manka, appeals from a summary judgment entered in favor of defendants, John J. Tipton and the Colorado Department of Revenue. The judgment affirmed the Department’s determination that Manka owed Colorado income tax and awarded the Department attorney fees. We reverse the judgment and remand for further proceedings.

Based upon information produced by Manka in discovery, the record reflects that in 1981, 1982, and 1983, Manka was employed by the United States Postal Service and earned $23,665, $24,413, and $25,907, *1205respectively, while living in…