ENOCH, Chief Judge.
Plaintiff, Columbine Beverage Company (Columbine), appeals from a judgment entered against Western National Bank of Denver as garnishee for interest in the amount of $6440 claimed by defendant, Continental Can Company, Inc. (Continental). We reverse.
In June of 1980, Columbine, as lessee, brought an action seeking declaratory relief against Continental, as lessor, for determination of liability for sales taxes incident to a long term equipment...
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