CALLOW v. DEPARTMENT OF REVENUE

No. 28294.

594 P.2d 1051 (1979)

Michele A. CALLOW, Plaintiff-Appellant, v. DEPARTMENT OF REVENUE, State of Colorado, Alan N. Charnes, Executive Director, Colorado Department of Revenue, T. V. Middle, Jr., Supervisor, Corporate Audit Section, Colorado Department of Revenue, Defendants-Appellees.

Supreme Court of Colorado, En Banc.

Rehearing Denied June 4, 1979.


Attorney(s) appearing for the Case

Michele A. Callow, pro se.

J. D. MacFarlane, Atty. Gen., David W. Robbins, Deputy Atty. Gen., Edward G. Donovan, Sol. Gen., Richard Forman, Asst. Atty. Gen., Denver, for defendants-appellees.


CARRIGAN, Justice.

The taxpayer-appellant appeals the district court's determination that the mandatory bond requirement of section 39-21-105(4), C.R.S.1973, does not violate her constitutional right to due process. We affirm.

The taxpayer filed a 1976 state income tax return which contained only her name, address, social security number and signature. In the blanks provided for information concerning income and for tax computation, the taxpayer inserted the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases