COLUMBINE BEVERAGE CO. v. CONTINENTAL CAN CO.

No. 82CA0479.

662 P.2d 1094 (1982)

COLUMBINE BEVERAGE COMPANY, a Colorado corporation, Plaintiff-Appellant, v. CONTINENTAL CAN COMPANY, INC., a Delaware corporation; State of Colorado, Department of Revenue, and the City and County of Denver, Defendants-Appellees.

Colorado Court of Appeals, Div. I.

Rehearing Denied December 23, 1982.

Certiorari Denied May 2, 1983.


Attorney(s) appearing for the Case

Morrato, Bieging, Burrus & Colantuno, P.C., John E. Burrus, Englewood, for plaintiff-appellant.

Shafroth & Toll, P.C., John F. Shafroth, Denver, for defendant-appellee Continental Can Co., Inc.

J.D. MacFarlane, Atty. Gen., Richard F. Hennessey, Deputy Atty. Gen., Joel W. Cantrick, Sp. Asst. Atty. Gen., Billy Shuman, Asst. Atty. Gen., Max F. Zall, City Atty., Donald E. Wilson, Asst. City Atty., Denver, for defendants-appellees State of Colo., Dept. of Revenue, and the City and County of Denver.


PIERCE, Judge.

Columbine Beverage Company (Lessee) appeals the judgment against it which ordered it to reimburse the Continental Can Company, Inc., (Lessor) for sales taxes paid by Lessor to state and municipal taxing entities, incident to a long term lease executed by the parties. We affirm.

In 1974, the parties entered into a lease agreement regarding certain machines. This agreement contains neither a separate designation of sales tax due nor any provision...

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