MONTGOMERY WARD & CO. v. STATE DEPT. OF REV.

No. 82CA0761.

675 P.2d 318 (1983)

MONTGOMERY WARD AND CO., INC., Plaintiff-Appellant and Cross-Appellee, v. STATE of Colorado, DEPARTMENT OF REVENUE, and Alan Charnes, Executive Director, Defendants-Appellees and Cross-Appellants.

Colorado Court of Appeals, Div. I.

Rehearing Denied May 12, 1983.


Attorney(s) appearing for the Case

Ireland, Stapleton & Pryor, P.C., John H. Evans, Susan N. Weller, Denver, for plaintiff-appellant and cross-appellee.

J.D. MacFarlane, Atty. Gen., Charles B. Howe, Deputy Atty. Gen., Joel W. Cantrick, Sol. Gen., Chris J. Eliopulos, Asst. Atty. Gen., Denver, for defendants-appellees and cross-appellants.


STERNBERG, Judge.

Montgomery Ward & Co., Inc., (Wards) appeals a judgment awarding interest to the Department of Revenue on a deficiency assessment, and judgment interest accruing as a result of that proceeding. The Department cross-appeals the court's denial of attorney fees. We affirm in part and reverse in part.

In 1964 Wards received permission from the Department to pay sales tax from its credit sales on a cash receipt basis. Thus, rather than remitting...

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