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ADOLPH COORS CO. v. CHARNES

No. 82CA1191.

690 P.2d 893 (1984)

ADOLPH COORS COMPANY, a Colorado Corporation, Plaintiff-Appellee, v. Alan N. CHARNES, Executive Director, Colorado Department of Revenue, Defendant-Appellant.

Colorado Court of Appeals, Div. II.

Rehearing Denied August 2, 1984.

Certiorari Granted November 5, 1984.

Attorney(s) appearing for the Case

Bradley, Campbell & Carney, P.C., Victor Boog, Thomas G. Hodel, Golden, for plaintiff-appellee.

Duane Woodard, Atty. Gen., Charles B. Howe, Deputy Atty. Gen., Joel W. Cantrick, Sol. Gen., Roger Morris, Asst. Atty. Gen., Denver, for defendant-appellant.

VAN CISE, Judge.

Pursuant to § 39-21-105, C.R.S. (1982 Repl.Vol. 16B), plaintiff, Adolph Coors Company (Coors), appealed to the district court a final determination of defendant, Alan N. Charnes, the executive director of the Colorado Department of Revenue (department). That determination denied Coors' claims for refund of Colorado sales and use taxes paid in 1977-1980 on aluminum beer keg materials purchased from sources...

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