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WESTERN PAVING CONST. CO. v. BEER

No. 94CA1510.

917 P.2d 344 (1996)

WESTERN PAVING CONSTRUCTION CO., a Colorado corporation, Plaintiff-Appellee and Cross-Appellant, v. Patricia BEER, Manager of Revenue for the City and County of Denver; The Department of Revenue of the City and County of Denver, State of Colorado; and City and County of Denver, a municipal corporation, Defendants-Appellants and Cross-Appellees.

Colorado Court of Appeals, Div. IV.

April 4, 1996.

Attorney(s) appearing for the Case

Caplan and Earnest LLC, Richard E. Bump, Susan Morley, Boulder, for Plaintiff-Appellee and Cross-Appellant.

Daniel E. Muse, City Attorney, Thomas Bigler, Assistant City Attorney, Denver, for Defendants-Appellants and Cross-Appellees.

Opinion by Judge MARQUEZ.

In this C.R.C.P. 106(a)(4) action, defendants, Patricia Beer, Manager of Revenue for the City and County of Denver; the Department of Revenue of the City and County of Denver; and the City and County of Denver, (collectively Denver) appeal from a judgment reversing in part a ruling made by the Denver Manager of Revenue, imposing a use tax upon asphalt manufactured by plaintiff, Western Paving Construction...

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