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WESTERN ELECTRIC COMPANY, INCORPORATED v. WEED

No. C-435.

524 P.2d 1369 (1974)

WESTERN ELECTRIC COMPANY, INCORPORATED, a New York corporation, and the Mountain States Telephone and Telegraph Company, a Colorado corporation, Plaintiffs-Appellants, v. Hugh H. C. WEED, Jr., Director of Revenue of the State of Colorado, Defendant-Appellee.

Supreme Court of Colorado, En Banc.

Rehearing Denied August 6, 1974.

Attorney(s) appearing for the Case

Rovira, DeMuth & Eiberger, Lael S. De-Muth, Stuart S. Gunckel, Denver, for plaintiffs-appellants.

John P. Moore, Atty. Gen., John E. Bush, Deputy Atty. Gen., Chris J. Eliopulos, James A. Clark, Bruce D. Pringle, Sp. Asst. Attys. Gen., Denver, for defendant-appellee.

HODGES, Justice.

Pursuant to Colorado Appellate Rules (C.A.R. 50), we granted appellants' petition for certiorari to the Colorado Court of Appeals prior to argument and judgment in that court.

This case involves the Colorado sales and use tax laws. C.R.S.1963, 138-5-2 and 138-5-34.

Appellants Western Electric and Mountain Bell contend that they are not subject to sales and use tax on the purchase by Mountain Bell from Western Electric and others of...

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