Legal Opinion

State v. American Can Co.

Supreme Court of Colorado

Decided November 10, 1947No. 15,811PublishedCited by 13 opinions

1Opinion of the CourtJustice Alter

court.

American Can Company, a New Jersey corporation, defendant in error here, plaintiff below, began an action in the district court against the State of Colorado and Albert F. Cruse, director of revenue of the state of Colorado, and Homer F. Bedford, state treasurer of the state of Colorado, plaintiffs in error here, defendants below, to recover judgment in the amount of a deficiency assessment in the sum of $1,839.77 plus interest thereon in the sum of $432.35, paid under protest by plaintiff below on its income tax return for the taxable year ending December 31, 1939. Upon trial before…

2Cases cited3 opinions

  1. McLeod v. J. E. Dilworth Co.Supreme Court of the United States · 1944
  2. McGoldrick v. Felt & Tarrant Mfg. Co.Supreme Court of the United States · 1940
  3. Cruse v. Stayput Clamp & Coupling Co.Supreme Court of Colorado · 1945

3Cited by13 opinions

  1. Swisher v. BrownSupreme Court of Colorado · 1965
  2. City of Colorado Springs v. Kitty Hawk Development Co.Supreme Court of Colorado · 1964
  3. Perry v. StateAlaska Supreme Court · 1967
  4. Kiewit Western Co. v. City & County of DenverColorado Court of Appeals · 1994
  5. Thys v. StateWashington Supreme Court · 1948

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