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ASPEN AIRWAYS, INC. v. HECKERS

No. 71-348.

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.

Colorado Court of Appeals, Div. I.

July 18, 1972.

Attorney(s) appearing for the Case

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 Aspen Airways is a Colorado corporation engaged in commercial air transportation between Denver and Aspen, Colorado. Aspen holds a certificate of public convenience and necessity issued by the Public Utilities Commission of the...

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