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KOWALCHIK v. BROHL

No. 11CA2634.

277 P.3d 885 (2012)

2012 COA 25

Walter KOWALCHIK and Carolyn Kowalchik, individuals; Marshall T. Riggs and Nancy C. Riggs, individuals; Tract 1, LLC, a Colorado limited liability company; Tract 2, LLC, a Colorado limited liability company; Roger Walker and Suzanne Walker, individuals; Tract 6, LLC, a Colorado limited liability company; Stanley K. Mann and Sharon Cairns Mann, individuals; Joshua Rabinowitz and Gillian Driscoll, individuals; Tract 16, LLC, a Colorado limited liability company; Tract 17, LLC, a Colorado limited liability company; Tract 18, LLC, a Colorado limited liability company; and Tract 19, LLC, a Colorado limited liability company, Plaintiffs-Appellees, v. Barbara BROHL, Executive Director, Colorado Department of Revenue, Defendant-Appellant.

Colorado Court of Appeals, Div. A.

February 2, 2012.

Attorney(s) appearing for the Case

Moye White LLP, Scott P. Greiner , William F. Jones , Dean E. Richardson , Denver, Colorado, for Plaintiffs-Appellees.

John W. Suthers , Attorney General, Melanie J. Snyder , First Assistant Attorney General, Alison K. Blair , Assistant Attorney General, Michael J. Shea , Assistant Attorney General, Denver, Colorado, for Defendant-Appellant.

Opinion by Judge CASEBOLT.

In this taxation dispute involving conservation easement tax credits, defendant, Barbara Brohl, the Executive Director of the Colorado Department of Revenue (DOR), petitions under C.A.R. 4.2 and section 13-4-102.1, C.R.S.2011, for interlocutory review of the trial court's orders holding that taxpayers who purchased conservation easement tax credits (transferees) and claimed those credits against their state income tax liability are not within...

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