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SINGLETON SHEET METAL WORKS v. MARTIN

No. 82CA0491.

680 P.2d 1288 (1983)

SINGLETON SHEET METAL WORKS, INC., a Colorado corporation, Petitioner-Appellant, v. Billy MARTIN, as Director of the Department of Finance of the City of Pueblo, State of Colorado, a Municipal Corporation, and the City of Pueblo, a Municipal Corporation, Respondents-Appellees.

Colorado Court of Appeals, Div. I.

Rehearing Denied October 27, 1983.

Certiorari Denied May 21, 1984.

Attorney(s) appearing for the Case

Law Office of Robert F.T. Krassa, P.C., Robert F.T. Krassa, Pueblo, for petitioner-appellant.

Thomas E. Jagger Law Offices, John G. Scorgie, Pueblo, for respondents-appellees.

VAN CISE, Judge.

Singleton Sheet Metal Works, Inc. (Singleton), a Colorado corporation, is engaged in manufacturing and contracting, and has its principal place of business in Pueblo. The City of Pueblo (City) conducted a sales and use tax audit and determined that use tax was owing from Singleton for the period April 1974 through March 1977. Singleton filed a tax abatement bond and appealed the City's tax assessment to the district court. That court affirmed the...

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