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MANKA v. MARTIN

No. 80SA46.

614 P.2d 875 (1980)

Jerry L. MANKA, Barbara R. Manka, and Ricky A. Manka, Plaintiffs-Appellants, v. Jerry D. MARTIN, Rodney Simmons, Richard Hewitt, E. L. Post, T. V. Middle, C. F. Jeffers, L. C. Hoeffer, Frank T. Beckwith, Roland J. Brumbaugh, Alan Charnes, and Joseph F. Dolan, Defendants-Appellees.

Supreme Court of Colorado, En Banc.

Rehearing Denied August 11, 1980.

Attorney(s) appearing for the Case

Jerry L. Manka, Barbara R. Manka, and Ricky A. Manka, pro se.

J. D. MacFarlane, Atty. Gen., Richard F. Hennessey, Deputy Atty. Gen., Mary J. Mullarkey, Sol. Gen., Billy Shuman, Asst. Atty. Gen., Yegge, Hall & Evans, Carol M. Welch, Denver, for defendants-appellees.

LEE, Justice.

This appeal1 is from summary judgments entered in favor of appellees, the Colorado Department of Revenue and certain named agents, in five cases filed in August and September 1977 in the District Court of El Paso County by appellants, Jerry L., Barbara R., and Ricky Manka. We affirm.

The actions arose from the levying and collection of sales, use, and income taxes by the...

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