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ROSE v. EXECUTIVE DIR. OF DEPT. OF REV.

No. 78-486.

593 P.2d 982 (1979)

Charles E. ROSE, Plaintiff-Appellant, v. EXECUTIVE DIRECTOR OF the DEPARTMENT OF REVENUE, Defendant-Appellee.

Colorado Court of Appeals, Div. I.

March 29, 1979.

Attorney(s) appearing for the Case

Chrisman & Bynum, P. C., Richard Bland, Boulder, for plaintiff-appellant.

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

PIERCE, Judge.

Defendant, Department of Revenue, determined that plaintiff, Charles E. Rose, owed $370.80 in use taxes, plus interest, based on plaintiff's in-state storage of gold and silver coins which he purchased out of state. The Department also imposed a 50% penalty based on its finding that plaintiff had acted fraudulently with "intent to evade the tax" within the meaning of § 39-26-115, C.R.S.1973. The district court affirmed the decision of the Department...

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