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CATHOLIC ARCHDIOCESE v. CITY OF DENVER

No. 85SA172.

741 P.2d 333 (1987)

CATHOLIC ARCHDIOCESE OF DENVER, a Colorado non-profit corporation; McGraw Hill Information Systems Co./Dodge Division, a New York corporation; the Colorado Leader, Inc., a Colorado corporation; the Colorado Political Press, Inc., a Colorado corporation; J. Ivanhoe Rosenberg, d/b/a the Herald-Dispatch; Intermountain Jewish News, Inc., a Colorado corporation; Denver Publishing, Inc., a Colorado corporation; Warren Peterson; Hans Leiso; Rosendo Lerma; Stan Boxter; Justin Koseba; Janet Weston; Mary Zachman; and Earnest Zachman, Plaintiffs-Appellants, v. CITY AND COUNTY OF DENVER, a Municipal corporation; and Carl H. Gustafson, Manager of Revenue, City and County of Denver, Defendants-Appellees. The DENVER POST CORPORATION, a Colorado corporation; and the Denver Publishing Company, d/b/a Rocky Mountain News, Plaintiffs-Appellants, v. CITY AND COUNTY OF DENVER; and Carl H. Gustafson, Manager of Revenue for the City and County of Denver, Defendants-Appellees.

Supreme Court of Colorado, En Banc.

July 27, 1987.

Attorney(s) appearing for the Case

Cooper & Kelley, P.C., Thomas B. Kelley, Denver, for plaintiffs-appellants.

Eiberger, Stacy & Smith, Rodney L. Smith, Denver, for The Denver Post Corp.

Baker & Hostetler, James A. Clark, Bruce D. Pringle, Denver, for The Denver Pub. Co.

Stephen H. Kaplan, City Atty., Donald E. Wilson, Asst. City Atty., Denver, for defendants-appellees.

ROVIRA, Justice.

Appellants, publishers, retailers, carriers, and consumers of various newspapers in the Denver area, appeal from a judgment of the district court which upheld the Denver retail sales tax ordinance as applied to them, upheld the regulations promulgated thereunder, and affirmed an assessment against the Denver Post Corp. (Post) and the Denver Publishing Co. d/b/a the Rocky Mountain News (News). Appellants contend that the trial court misread...

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