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ITT DIVERSIFIED CREDIT CORP. v. COUCH

No. 81SA322.

669 P.2d 1355 (1983)

ITT DIVERSIFIED CREDIT CORP., Plaintiff-Appellee, v. Donald E. COUCH, Treasurer, Jefferson County, State of Colorado, and Board of County Commissioners for the County of Jefferson, Alan Charnes, Executive Director, Department of Revenue, State of Colorado, and The Department of Revenue, State of Colorado, Defendants-Appellees, v. RINK-A-DINKS, INC., Lee Reichardt, Inc., and Lee Reichardt, individually, Intervenors-Appellants, v. Y-W, LTD., a Colorado Corp., Intervenor, v. Robert H. SUMMERS, individually, Intervenor.

Supreme Court of Colorado, En Banc.

Rehearing Denied October 11, 1983.

Attorney(s) appearing for the Case

J.D. MacFarlane, Atty. Gen., Richard F. Hennessey, Deputy Atty. Gen., Mary J. Mullarkey, Sol. Gen., Billy Shuman, Asst. Sol. Gen., Denver, for Alan Charnes & Dept. of Revenue, defendants-appellees.

Patrick R. Mahan, County Atty., Richard F. Mutzebaugh, Asst. County Atty., Denver, for Donald E. Couch and Bd. of County Commissioners, defendants-appellees.

Shoemaker, Wham, Krisor & Bendelow, Susan E. Burch, Edward M. Bendelow, Denver, for intervenors-appellants.

NEIGHBORS, Justice.

The intervenors-appellants (intervenors) appeal the decision of the district court that tax liens upon the goods and business fixtures of a taxpayer asserted by the State of Colorado and other governmental entities for delinquent sales and withholding taxes take priority over the intervenors' security interest in the property.1 The intervenors urge three grounds for reversal...

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