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PLUSS v. DEPARTMENT OF REVENUE

No. 22964.

476 P.2d 253 (1970)

Frank PLUSS, doing business as Pluss Poultry Co., Plaintiffs in Error, v. DEPARTMENT OF REVENUE, Defendant in Error.

Supreme Court of Colorado, En Banc.

November 2, 1970.

Attorney(s) appearing for the Case

James B. Radetsky, Jules Orenstein, Jack H. Dwyer, Denver, for plaintiff in error.

Duke W. Dunbar, Atty. Gen., John P. Moore, Deputy Atty. Gen., John E. Bush, Asst. Atty. Gen., for defendant in error.

McWILLIAMS, Chief Justice.

This is a sales tax case. The Colorado Department of Revenue, hereinafter referred to as the Department, assessed a sales tax against Frank Pluss, doing business as Pluss Poultry Co., in the sum of $2,966.62. Thereafter, in accord with the provisions of 1965 Perm.Supp. C.R.S. 1963, 138-9-4, Pluss appealed this final determination of tax liability to the district court. After a trial de novo, as is provided for by the aforementioned statute...

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