Legal Opinion

Aspen Airways, Inc. v. Heckers

Colorado Court of Appeals

Decided July 18, 1972No. 71-348PublishedCited by 5 opinions

1Opinion of the Court

499 P.2d 636 (1972)

ASPEN AIRWAYS, INC., a Colorado corporation, Plaintiff-Appellant,

v.

John H. HECKERS, Director of Revenue of the State of Colorado, Defendant-Appellee.

No. 71-348.

Colorado Court of Appeals, Div. I.

July 18, 1972.

John F. Mueller, Denver, for plaintiff-appellant.

Duke W. Dunbar, Atty. Gen., Eugene C. Cavaliere, Asst. Atty. Gen., Denver, for defendant-appellee.

Not Selected for Official Publication.

SMITH, Judge.

At issue in this case is the question of whether a use tax assessment upon certain of plaintiff's aircraft is an unconstitutional burden upon interstate commerce.

Plaintiff…

2Cases cited6 opinions

  1. Southern Pacific Co. v. GallagherSupreme Court of the United States · 1939
  2. Michigan-Wisconsin Pipe Line Co. v. CalvertSupreme Court of the United States · 1954
  3. Nelson v. Sears, Roebuck & Co.Supreme Court of the United States · 1941
  4. Pacific Telephone & Telegraph Co. v. GallagherSupreme Court of the United States · 1939
  5. Inter-State Nurseries, Inc. v. Iowa Department of RevenueSupreme Court of Iowa · 1969

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

3Cited by5 opinions

  1. Sundstrand Corp. v. Department of RevenueAppellate Court of Illinois · 1975
  2. Management Services, Inc. v. SpradlingSupreme Court of Missouri · 1977
  3. Diamondhead Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1982
  4. In Re the Protest of Woods Corp.Supreme Court of Oklahoma · 1975
  5. First National City Bank v. Taxation Division DirectorNew Jersey Tax Court · 1983

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