CITY OF BOULDER v. LEANIN' TREE, INC.

No. 01SC797.

72 P.3d 361 (2003)

CITY OF BOULDER, a Colorado municipal corporation, Petitioner/Cross-Respondent, v. LEANIN' TREE, INC., a Colorado corporation, Respondent/Cross-Petitioner.

Supreme Court of Colorado, En Banc.

June 30, 2003.


Attorney(s) appearing for the Case

Jean E. Dubofsky, Office of the City Attorney, Joseph N. de Raismes, III, Jerry P. Gordon, Boulder, Colorado, Attorneys for Petitioner/Cross-Respondent.

Faegre & Benson, LLP, Neal S. Cohen, Eileen M. Kiernan-Johnson, Berg Hill Greenleaf & Ruscitti, David G. Hill, Boulder, Colorado, Attorneys for Respondent/Cross-Petitioner.


Justice COATS delivered the Opinion of the Court.

Boulder petitioned for review of a court of appeals' decision upholding summary judgment in favor of Leanin' Tree in its tax dispute with the city. The district court found that the right acquired by Leanin' Tree through its license agreements with independent artists, for the use of their art in manufacturing greeting cards, was an intangible right, not subject to the Boulder use tax. The court of appeals affirmed...

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