Legal Opinion

Huff v. Tipton

Colorado Court of Appeals

Decided March 28, 1991No. 90CA1846PublishedCited by 5 opinions

1Opinion of the Court

Opinion by

Judge SMITH.

Plaintiff, Timothy Huff (taxpayer), appeals the trial court’s order dismissing his complaint for declaratory and injunctive relief against defendant, John Tipton, Executive Director of the Department of Revenue (department). We affirm.

The facts are not in dispute. In February 1989, taxpayer was arrested for unlawfully possessing and distributing a controlled substance. In March, he received a notice of deficiency from the department informing him that he was being assessed $2,000 in tax and $20,000 in penalty in accordance with § 39-28.7-101, et seq., C.R.S. (1990 Cum.…

2Cases cited8 opinions

  1. People v. District Court, Second Judicial DistrictSupreme Court of Colorado · 1986
  2. Thiret v. KautzkySupreme Court of Colorado · 1990
  3. Danielson v. Castle Meadows, Inc.Supreme Court of Colorado · 1990
  4. City of Ouray v. OlinSupreme Court of Colorado · 1988
  5. Rancho Colorado, Inc. v. City of BroomfieldSupreme Court of Colorado · 1978

3 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. People v. LitchfieldColorado Court of Appeals · 1995
  2. Matter of Estate of RienksColorado Court of Appeals · 1992
  3. People v. KruseColorado Court of Appeals · 1991
  4. Lynde v. RienksColorado Court of Appeals · 1992
  5. People v. KruseColorado Court of Appeals · 1991

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