SECURITY LIFE AND ACCIDENT COMPANY v. HECKERS

No. 24516.

495 P.2d 225 (1972)

SECURITY LIFE AND ACCIDENT COMPANY et al., Plaintiffs in Error, v. John H. HECKERS, Executive Director of Revenue, Defendant in Error.

Supreme Court of Colorado, En Banc.

March 20, 1972.


Attorney(s) appearing for the Case

Dawson, Nagel, Sherman & Howard, Arthur K. Underwood, Jr., Donald W. Roe, Denver, for plaintiffs in error.

Duke W. Dunbar, Atty. Gen., John P. Moore, Deputy Atty. Gen., Harold L. Neufeld, Asst. Atty. Gen., Denver, for defendant in error.


KELLEY, Justice.

Security Life and Accident Co., Academy Life Insurance Co., and Western Farm Bureau Life Insurance Co., plaintiffs in error, filed claims for refunds of sale and use taxes paid by them pursuant to C.R.S. 1963, 138-5-1 et seq. The claims were filed with John H. Heckers, Executive Director of Revenue of the State of Colorado, who denied the claims. The District Court upon review affirmed the action of the Director. We find no error and likewise affirm...

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