AM. RESPIRATORY CARE SERV. v. MGR. OF REV.

No. 91CA1053.

835 P.2d 623 (1992)

AMERICAN RESPIRATORY CARE SERVICES, Plaintiff-Appellant, v. MANAGER OF REVENUE, CITY AND COUNTY OF DENVER; Tami A. Tanou; City Attorney Stephen H. Kaplan; and City Attorney Patricia L. Wells, Defendants-Appellees.

Colorado Court of Appeals, Div. III.

July 30, 1992.


Attorney(s) appearing for the Case

Sabey, Epstein, Ordelheide & Smith, P.C., Melvin B. Sabey, Mark L. Sabey, Denver, for plaintiff-appellant.

Daniel E. Muse, City Atty., John L. Stoffel, Jr., Asst. City Atty., Denver, for defendants-appellees.


Opinion by Judge REED.

Plaintiff, American Respiratory Care Services, appeals from the district court's judgment in favor of the defendant, Manager of Revenue of the City and County of Denver (the City), which affirmed a use tax assessment issued by the City in the amount of $22,435.37. We reverse in part and dismiss in part.

Plaintiff is in the business of selling and renting oxygen delivery systems for therapeutic use by medical patients. Its offices are...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases