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ASSOCIATED DRY GOODS v. CITY OF ARVADA

No. 28314.

593 P.2d 1375 (1979)

ASSOCIATED DRY GOODS CORPORATION, d/b/a the Denver Dry Goods Company, a Virginia Corporation, Plaintiff-Appellant, v. CITY OF ARVADA, Colorado, a Municipal Corporation, Don M. Harwell, and S. W. Tanner, Defendants-Appellees.

Supreme Court of Colorado, En Banc.

May 7, 1979.

Attorney(s) appearing for the Case

Holland & Hart, Jay W. Tracey, Jr., Michael D. Martin, R. Alan Poe, Denver, for plaintiff-appellant.

Benjamin P. King, Jr., Deputy City Atty., Arvada, for defendants-appellees.

ROVIRA, Justice.

Associated Dry Goods Corporation, a Virginia corporation d/b/a The Denver Dry Goods Company (The Denver), sought review, pursuant to C.R.C.P. 106(a)(4), against the City of Arvada (City), a municipal corporation; Don M. Harwell, Hearing Officer; and S. W. Tanner, Treasurer, of an order of Harwell that The Denver was doing business in Arvada and requiring The Denver to obtain a use tax license from Arvada and collect use tax for the City.

The...

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