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ANSCHUTZ v. COLORADO DEPT. OF REVENUE

Court of Appeals No. 21CA1242.

524 P.3d 1203 (2022)

2022 COA 132

Philip ANSCHUTZ and Nancy Anschutz, Plaintiffs-Appellants, v. COLORADO DEPARTMENT OF REVENUE of the State of Colorado, and Mark Ferrandino, in his official capacity as Executive Director of the Colorado Department of Revenue, Defendants-Appellees.

Colorado Court of Appeals, Div. III.

Announced November 17, 2022.

Attorney(s) appearing for the Case

Lewis Roca Rothgerber Christie LLP, James M. Lyons , Frederick J. Baumann , Kenneth F. Rossman, IV , Denver, Colorado, for Plaintiffs-Appellants.

Philip J. Weiser , Attorney General, Russell Johnson , Senior Assistant Attorney General, Emma Garrison , Assistant Attorney General, Denver, Colorado, for Defendants-Appellees.

¶ 1 The Colorado Constitution permits the General Assembly to define taxable income for state income tax purposes by reference to federal taxable income pursuant to federal tax law. Colo. Const. art. X, § 19. The General Assembly has explicitly done so in the Colorado Income Tax Act of 1987 (state income tax code...

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