REED v. DOLAN

No. 27723.

577 P.2d 284 (1978)

J. Joseph REED, Individually and d/b/a Best Remodeling, Plaintiff-Appellant, v. Joseph F. DOLAN, Individually and as Executive Director, Department of Revenue, State of Colorado, Defendant-Appellee.

Supreme Court of Colorado, En Banc.

Rehearing Denied May 8, 1978.


Attorney(s) appearing for the Case

Roger P. Barrick, Boulder, for plaintiff-appellant.

J. D. MacFarlane, Atty. Gen., David W. Robbins, Deputy Atty. Gen., Edward G. Donovan, Sol. Gen., Chris J. Eliopulos, Sp. Asst. Atty. Gen., Denver, for defendant-appellee.


PRINGLE, Chief Justice.

Plaintiff commenced this action in the Denver District Court attacking certain income and withholding tax assessments made against him by the Colorado Department of Revenue. The district court dismissed on the ground that plaintiff had failed to comply with the mandatory bond provisions of section 39-21-105, C.R.S.1973. Plaintiff is here challenging the constitutionality of these bond provisions. We affirm the trial court's dismissal of the...

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