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NOBEL INC. v. COLORADO DEPARTMENT OF REVENUE

No. 81CA0982.

652 P.2d 1084 (1982)

NOBEL, INC., a Colorado corporation, Plaintiff-Appellant, v. COLORADO DEPARTMENT OF REVENUE, Alan Charnes, Liquor Enforcement Division of the Colorado Department of Revenue, and Marvin D. Eller, Liquor Control Chief, Defendants-Appellees.

Colorado Court of Appeals, Div. III.

Rehearing Denied May 27, 1982.

Certiorari Denied October 25, 1982.

Attorney(s) appearing for the Case

Bradley, Campbell & Carney, P.C., Earle D. Bellamy, II, Victor F. Boog, Golden, for plaintiff-appellant.

J.D. MacFarlane, Atty. Gen., Richard F. Hennessey, Deputy Atty. Gen., Mary J. Mullarkey, Roger Morris, Asst. Attys. Gen., Denver, for defendants-appellees.

STERNBERG, Judge.

The determinative issue in this appeal is whether the leasing of equipment and the sale of equipment on credit by a wholesale liquor licensee to a retail liquor licensee, absent control or attempt to control the retail licensee, constitutes unlawful financial assistance as proscribed by § 12-47-129, C.R.S.1973 (1978 Repl.Vol. 5). We hold that because the extension of credit involved in the transactions in issue was unaccompanied by control or...

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