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ORACLE CORP. v. DEPT. OF REVENUE

Court of Appeals No. 16CA1316.

442 P.3d 947 (2017)

2017 COA 152

ORACLE CORPORATION and subsidiaries, Plaintiff-Appellee and Cross-Appellant, v. DEPARTMENT OF REVENUE of the State of Colorado; and Barbara Brohl, in her official capacity as Executive Director of the Department of Revenue of the State of Colorado, Defendants-Appellants and Cross-Appellees.

Colorado Court of Appeals, Div. III.

Announced November 30, 2017.

Attorney(s) appearing for the Case

Silverstein & Pomerantz, LLP, Neil I. Pomerantz , Mark E. Medina , Michelle Bush , Denver, Colorado, for Plaintiff-Appellee and Cross-Appellant.

Cynthia H. Coffman , Attorney General, Terence C. Gill , First Assistant Attorney General, Noah C. Patterson , Senior Assistant Attorney General, Russel D. Johnson , Assistant Attorney General, Denver, Colorado, for Defendants-Appellants and Cross-Appellees.

¶ 1 In this tax dispute, defendants, the Department of Revenue of the State of Colorado (Department) and Barbara Brohl, in her official capacity as the Executive Director of the Department (Director), appeal the district court's summary judgment in favor of plaintiff, Oracle Corporation (Oracle). The district court held...

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