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ARVADA HARDWOOD FLOOR CO. v. JAMES

No. 80CA0055.

638 P.2d 828 (1981)

ARVADA HARDWOOD FLOOR COMPANY, a Colorado corporation, Plaintiff-Appellee, v. Frank JAMES, and United Bank of Denver, Defendants, and Central Bank of Denver, a banking corporation, Defendant-Appellant, and American Employers Insurance Company, Defendant and Cross-Claimant-Appellee.

Colorado Court of Appeals, Div. I.

November 19, 1981.

Attorney(s) appearing for the Case

Sonheim & Helm, Darrel L. Matteson, Arvada, for plaintiff-appellee.

Paul V. Rupp, Denver, for defendant-appellant.

Weller, Friedrich, Hickisch & Hazlitt, Andrew J. Friedrich, Denver, for defendant and cross-claimant-appellee.

COYTE, Judge.

Defendant Central Bank of Denver (Central) appeals the judgment of the trial court entered against it. We affirm.

The evidence revealed that plaintiff, Arvada Hardwood Floor Co., (Arvada) was required to withhold taxes from its employees' paychecks and forward the funds to the Internal Revenue Service. To accomplish this, Arvada would draft a check drawn on the United Bank of Denver for the withheld...

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