ELLIOTT v. EL PASO COUNTY

No. 92SC718.

860 P.2d 1363 (1993)

Gerald ELLIOTT, Petitioner, v. EL PASO COUNTY and The Industrial Claim Appeals Office of the State of Colorado, Respondents.

Supreme Court of Colorado, En Banc.

Rehearing Denied November 15, 1993.


Attorney(s) appearing for the Case

Schur & Olive, Robert Schur, Fort Collins, Steven U. Mullens, P.C., Steven U. Mullens, Colorado Springs, for petitioner.

Law Offices of Gregory B. Cairns, Gregory B. Cairns, Denver, for respondent El Paso County.

Gale A. Norton, Atty. Gen., Raymond T. Slaughter, Chief Deputy Atty. Gen., Timothy M. Tymkovich, Sol. Gen., John Baird, Asst. Atty. Gen., Denver, for respondent Indus. Claim Appeals Office.


Chief Justice ROVIRA delivered the Opinion of the Court.

We granted certiorari to decide whether depreciation deducted from a self-employed claimant's gross earnings as reported on his federal income tax return should be included in the calculation of his post-injury average weekly wage for determining the amount of temporary partial disability benefits to which he is entitled. We conclude that reasonable depreciation deductions should be included in calculating those...

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