UNITED STATES v. CITY AND COUNTY OF DENVER

Civ. No. 81-DW-89.

573 F.Supp. 686 (1983)

UNITED STATES of America, Plaintiff, v. The CITY AND COUNTY OF DENVER, a Municipal Corporation, Defendant.

United States District Court, D. Colorado.

November 3, 1983.


Attorney(s) appearing for the Case

Edward J. Snyder, Richard Correa, U.S. Dept. of Justice, Tax Division, Washington, D.C., Nancy E. Rice, Asst. U.S. Atty., Denver, Colo., for plaintiff.

Donald E. Wilson, Asst. City Atty., Denver, Colo., for defendant.


MEMORANDUM DECISION AND ORDER

WINDER, District Judge.

This matter involves a dispute concerning the applicability of Denver's Employee Occupational Privilege Tax (the tax) to civilians employed by the United States Air Force at Lowry Air Force Base.1 The City and County of Denver (Denver), defendant, has moved to dismiss the complaint pursuant to Federal Rule of Civil Procedure 12(b). The United States (the Government), plaintiff...

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