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INTERN. TRUCK AND ENGINE CORP. v. COLO. DEPT. OF REV.

No. 05CA1990.

155 P.3d 640 (2007)

INTERNATIONAL TRUCK AND ENGINE CORPORATION, Petitioner-Appellant, v. COLORADO DEPARTMENT OF REVENUE, Auto Industry Division, and Transwest GMC Trucks, Respondents-Appellees, and Colorado Motor Vehicle Dealer Board, Appellee.

Colorado Court of Appeals, Div. I.

February 8, 2007.

Attorney(s) appearing for the Case

Kerr Brosseau Bartlett O'Brien, LLC, Dennis J. Bartlett, Denver, Colorado, for Petitioner-Appellant.

John W. Suthers, Attorney General, Ceri Williams, Assistant Attorney General, Denver, Colorado, for Respondent-Appellee Colorado Department of Revenue, Auto Industry Division and Appellee.

Cage Williams Abelman, P.C., James R. Cage, David A. Laird, Denver, Colorado, for Respondent-Appellee Transwest GMC Trucks.

Opinion by Judge FURMAN.

International Truck and Engine Corporation (International) appeals the order of the Colorado Motor Vehicle Dealer Board revoking International's "motor vehicle dealer" license. We reverse and remand.

I. Background

International is a licensed motor vehicle manufacturer. International held a "motor vehicle dealer" license, first obtained in 1998, which was valid through June 30, 2006. During this time, International owned and...

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