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CRAY COMPUTER v. COLO. DEPT. OF REVENUE

No. 97CA2076.

988 P.2d 652 (1999)

CRAY COMPUTER CORPORATION; and Terry Willkom, in his official capacity as Liquidating Trustee of Cray Computer Corporation, Plaintiffs-Appellants, v. COLORADO DEPARTMENT OF REVENUE; and Renny Fagan, in his official capacity as Executive Director of the Colorado Department of Revenue, Defendants-Appellees.

Colorado Court of Appeals, Div. IV.

Rehearing Denied April 15, 1999.

Certiorari Granted November 8, 1999.

Attorney(s) appearing for the Case

Holland & Hart, LLP, Alan Poe, Jeffrey R. Thomas, Greenwood Village, Colorado, for Plaintiffs-Appellants.

Gale A. Norton, Attorney General, Martha Phillips Allbright, Chief Deputy Attorney General, Richard A. Westfall, Solicitor General, Mark W. Gerganoff, Assistant Attorney General, Denver, Colorado, for Defendants-Appellees.

Parcel, Mauro & Spaanstra, P.C., James D. Butler, Denver, Colorado, Amicus Curiae for Cyprus Western Coal Co. and Cyprus Empire Corporation.

Opinion by Judge RULAND.

The sole issue in this appeal is the proper application of the state sales tax exemption allowed under § 39-30-106, C.R.S.1998, of the "Urban and Rural Enterprise Zone Act" (Enterprise Act). Plaintiffs, Cray Computer Corporation and Terry Willkom, appeal from a judgment dismissing their complaint against defendants, Colorado Department of Revenue and Renny Fagan in his official capacity as its Executive Director. We reverse and remand...

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