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COHEN v. STATE, DEPT. OF REVENUE

No. 27878.

593 P.2d 957 (1979)

Alvin L. COHEN and Geraldine R. Cohen, Plaintiffs-Appellees, v. STATE of Colorado, DEPARTMENT OF REVENUE, and Joseph F. Dolan, Executive Director of Department of Revenue, Defendants-Appellants.

Supreme Court of Colorado, En Banc.

As Modified on Denial of Rehearing May 14, 1979.

Attorney(s) appearing for the Case

Isaacson, Rosenbaum, Spiegleman & Friedman, P. C., Stanton D. Rosenbaum, Barry J. Goldstein, Denver, for plaintiffs-appellees.

J. D. MacFarlane, Atty. Gen., David W. Robbins, Deputy Atty. Gen., Edward G. Donovan, Sol. Gen., Stephen H. Kaplan, Asst. Atty. Gen., Denver, for defendants-appellants.

CARRIGAN, Justice.

After notice of deficiency, assessment and a hearing, the Executive Director of the Department of Revenue determined that the appellees-taxpayers were liable for a surtax on their respective shares of 1974 income of the subchapter S corporation in which they were shareholders. On review the district court concluded that the taxpayers' proportionate shares of the subchapter S corporation's income were not dividends for surtax purposes. The trial...

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