SOUTHWEST CATHOLIC CREDIT UNION v. CHARNES

No. 82CA0315.

665 P.2d 626 (1982)

SOUTHWEST CATHOLIC CREDIT UNION, organized and existing under the laws of the State of Colorado, Plaintiff-Appellee, v. Alan N. CHARNES, Executive Director, Department of Revenue, State of Colorado, and the State of Colorado, Defendants-Appellants.

Colorado Court of Appeals, Div. 1.

Rehearing Denied January 13, 1983.

Certiorari Denied June 27, 1983.


Attorney(s) appearing for the Case

Cogswell & Wehrle, William E. Brayshaw, Bruce A. Smith, Denver, for plaintiff-appellee.

J.D. MacFarlane, Atty. Gen., Charles B. Howe, Deputy Atty. Gen., Joel W. Cantrick, Sol. Gen., Roger M. Morris, Asst. Atty. Gen., Denver, for defendants-appellants.


KELLY, Judge.

Alan N. Charnes, Executive Director of the Colorado Department of Revenue, appeals from a summary judgment entered in favor of Southwest Catholic Credit Union. The sole issue raised on appeal is whether the district court erred in holding that § 11-30-123, C.R.S.1973, exempts credit unions from paying sales taxes. Based on stipulated facts, the district court held that the specific credit union exemption contained within § 11-30-123, C.R.S...

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