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GOLD STAR SAUSAGE CO. v. KEMPF

No. 83CA0626.

679 P.2d 1116 (1984)

GOLD STAR SAUSAGE COMPANY, a Colorado corporation, Plaintiff-Appellant, v. Jerry C. KEMPF, Manager of Revenue, City and County of Denver, and the Department of Revenue, City and County of Denver, Defendants-Appellees.

Colorado Court of Appeals, Div. III.

March 8, 1984.

Attorney(s) appearing for the Case

J. Lorin Yeates, Sartore, Hoyt & Graveley, William J. Graveley, Denver, for plaintiff-appellant.

Stephen H. Kaplan, City Atty., Robert F. Strenski, Asst. City Atty., Denver, for defendants-appellees.

VAN CISE, Judge.

In this C.R.C.P. 106(a)(4) proceeding, plaintiff, Gold Star Sausage Company (Gold Star), appeals the district court's affirmance of a use tax assessment by defendants, the Denver Department of Revenue and its manager (the city). We affirm.

The facts are not disputed. During the period applicable to the assessment, May 1, 1975, through March 31, 1978, Gold Star was a Denver manufacturer of meat products including weiners (hot dogs). It manufactured...

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