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J. A. TOBIN CONSTRUCTION CO. v. WEED

No. 21189.

407 P.2d 350 (1965)

J. A. TOBIN CONSTRUCTION CO., a Missouri corporation, Plaintiff in Error, v. Hugh H. C. WEED, Jr., as Director of Revenue of the State of Colorado, and the Department of Revenue of the State of Colorado, Defendants in Error.

Supreme Court of Colorado, En Banc.

November 8, 1965.

Attorney(s) appearing for the Case

Drexler & Wald, Denver, for plaintiff in error.

Duke W. Dunbar, Atty. Gen., Frank E. Hickey, Deputy Atty. Gen., Richard L. Eason, Asst. Atty. Gen., John H. Heckers, Sp. Asst. Atty. Gen., John E. Bush, Asst. Atty. Gen., Denver, for defendants in error.

MOORE, Justice.

In this action the J. A. Tobin Construction Co., a Missouri corporation hereinafter referred to as Tobin, seeks review of a judgment entered by the district court which sustained the action of the director of revenue in issuing a Use Tax Deficiency Assessment and demand for payment of use tax in the amount of $4,161.23 plus penalty and interest.

C.R.S.1953, 138-6-26(2) provides, inter alia, that:

"The district court of the county...

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