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FEY CONCERT CO. v. DENVER

No. 95CA1101.

940 P.2d 972 (1996)

FEY CONCERT COMPANY, a Colorado General Partnership, Plaintiff-Appellant, v. CITY AND COUNTY OF DENVER, a Municipal Corporation of the State of Colorado; City and County of Denver Department of Revenue, Sales, Use and Occupational Tax Section; Patricia Schwartzberg, in Her Capacity as Manager of Revenue; the City Council of the City and County of Denver and its Members, as Council Persons; and The Honorable Wellington Webb, in His Capacity as Mayor of the City and County of Denver, Defendants-Appellees.

Colorado Court of Appeals, Div. I.

Rehearing Denied October 31, 1996.

Certiorari Granted July 28, 1997.

Attorney(s) appearing for the Case

Law Offices of T. Michael Carrington, Lynn C. Greene, T. Michael Carrington, Denver, for Plaintiff-Appellant.

Daniel E. Muse, City Attorney, Maria Kayser, Assistant City Attorney, Denver, for Defendants-Appellees.

Opinion by Judge METZGER.

In this action for judicial review pursuant to C.R.C.P. 106(a)(4), plaintiff, Fey Concert Company (Fey), appeals the district court's judgment affirming the decision of a hearing officer for the Department of Revenue of the City and County of Denver that upheld a $43,684.41 admissions tax assessment against Fey. We reverse and remand with directions.

Fey produces and promotes concerts. The Denver Zoological Foundation (the Foundation...

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