GENERAL MOTORS CORPORATION v. STATE

Nos. 25292, 25291.

509 P.2d 1260 (1973)

GENERAL MOTORS CORPORATION, Plaintiff-Appellant, v. The STATE of Colorado et al., Defendants-Appellees. GENERAL MOTORS CORPORATION, Plaintiff-Appellant, v. John H. HECKERS, Executive Director of Revenue of the State of Colorado, Defendant-Appellee.

Supreme Court of Colorado, En Banc.

As Modified on Denial of Rehearing May 29, 1973.


Attorney(s) appearing for the Case

Hodges, Kerwin, Otten & Weeks, Joseph G. Hodges, Arthur E. Otten, Jr., Denver, Ross L. Malone, New York City, Donald K. Barnes, Detroit, Mich., for plaintiff-appellant.

Duke W. Dunbar, Atty. Gen., John P. Moore, Deputy Atty. Gen., Eugene C. Cavaliere, Asst. Atty. Gen., Harold L. Neufeld, Bruce D. Pringle, James A. Clark, Sp. Asst. Attys. Gen., Denver, for defendants-appellees.


LEE, Justice.

General Motors Corporation (GM) seeks to reverse an adverse judgment in two consolidated income tax actions. Case No. One (No. 25292) involves a claim for a refund of $569,588 of Colorado state income taxes paid under protest for the years of 1959 to 1963. Case No. Two (No. 25291) is an appeal from a determination by the Director of Revenue of income tax deficiencies totaling $350,173 for the years of 1964 and 1965.

The basic claim of GM is that...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases