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THORPE v. STATE

No. 03CA0243.

107 P.3d 1064 (2004)

John K. THORPE, Elisha E. Sprong, Darrell J. Vigil, Sean P. Ley, and Hector Juarez, individually and on behalf of all others similarly situated, Plaintiffs-Appellants, v. STATE of Colorado and Fred Fisher in his official capacity as Executive Director of the Colorado Department of Revenue and Tax Collector for the State of Colorado, Defendants-Appellees.

Colorado Court of Appeals, Div. IV.

Certiorari Denied February 14, 2005.

Attorney(s) appearing for the Case

Lilley & Garcia, LLP, Moses Garcia, M. Stephen Dampier P.C., M. Stephen Dampier, Denver, for Plaintiffs-Appellants.

Ken Salazar, Attorney General, Carolyn Lievers, Assistant Attorney General, Denver, for Defendants-Appellees.

NIETO, J.

In this action challenging the constitutionality of limiting certain tax refunds to full-year Colorado residents, plaintiffs, John K. Thorpe, Elisha E. Sprong, Darrell J. Vigil, Sean P. Ley, and Hector Juarez, appeal the judgment entered in favor of defendants, the State of Colorado and Fred Fisher in his official capacity as Executive Director of the Colorado Department of Revenue and Tax Collector for the State of Colorado (collectively the State). We...

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