JOSLIN DRY GOODS CO. v. DOLAN

No. 79SA253.

615 P.2d 16 (1980)

The JOSLIN DRY GOODS COMPANY, a Colorado Corporation, Plaintiff-Appellee, v. Joseph DOLAN, Executive Director of the Department of Revenue, State of Colorado, Defendant-Appellant.

Supreme Court of Colorado, En Banc.

As Modified on Denial of Rehearing August 25, 1980.


Attorney(s) appearing for the Case

Ivins, Phillips & Barker, Eric R. Fox, Washington, D. C., Grant, McHendrie, Haines & Crouse, Professional Corp., Pred & Miller, P. C., David A. Bottger, Denver, for plaintiff-appellee.

J. D. MacFarlane, Atty. Gen., Richard F. Hennessey, Deputy Atty. Gen., Mary J. Mullarkey, Sol. Gen., Chris J. Eliopulos, Sp. Asst. Atty. Gen., General Legal Services Section, Denver, for defendant-appellant.

William D. Dexter, Gen. Counsel, Olympia, Wash., for amicus curiae Multistate Tax Commission.

Jay T. Schmelter, Denver, for amici curiae Committee on State Taxation and The Colo. Ass'n of Commerce and Industry.


LEE, Justice.

The Colorado Department of Revenue (department) appeals from an order of the Denver District Court granting the motion for summary judgment made by the Joslin Dry Goods Company (Joslin). We reverse the judgment of the district court.

Joslin is a Colorado corporation which operates a number of department stores in Colorado. During the tax years in issue, 1971 through 1974, it was a wholly-owned subsidiary of Mercantile Stores Co., Inc. (Mercantile...

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