Miller International, Inc. v. State, Department of Revenue

ROVIRA, Justice.

Miller International, Inc. (Miller) is a Colorado corporation with its principal place of business in Colorado. The present ease involves Miller’s corporate income tax liability for the years 1973 through 1976.

Following an administrative hearing before the executive director of the Depart ment of Revenue (Department), it was concluded that Miller owed an additional $50,-208.35 plus interest in corporate income taxes. Miller appealed the determination to the district court pursuant to section 39-21-105, C.R.S.1973. The district court entered judgment in favor of Miller, ruling…