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SERVICE MERCHANDISE CO. v. SCHWARTZBERG

No. 96CA1446.

971 P.2d 654 (1997)

SERVICE MERCHANDISE COMPANY, INC., a Tennessee corporation, Plaintiff-Appellee and Cross-Appellant, v. Patricia SCHWARTZBERG, Manager of Revenue for the City and County of Denver, The Department of Revenue of the City and County of Denver, City Council for 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. V.

As Modified on Denial of Rehearing March 19, 1998.

Certiorari Denied January 25, 1999.

Attorney(s) appearing for the Case

Antonio Bates Bernard PC, Roy A. Adkins, Brian E. Bates, Denver, for Plaintiff-Appellee and Cross-Appellant.

Daniel E. Muse, City Attorney, Robert F. Strenski, Assistant City Attorney, Denver, for Defendants-Appellants and Cross-Appellees.

Opinion by Judge KAPELKE.

Defendant, Patricia Schwartzberg, Manager of Revenue for the City and County of Denver (Manager), appeals the summary judgment entered in favor of Service Merchandise Company, Inc., invalidating a use tax assessed in connection with Service Merchandise's advertising materials which were printed outside of, but delivered within, Denver. The Manager also challenges that part of the summary judgment that declared certain provisions of the Denver...

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