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ANTONOFF v. CITY AND CTY. OF DENVER

No. 27575.

577 P.2d 281 (1978)

Gary L. ANTONOFF, Carol P. Antonoff, Seymour G. Laff, and Pearle Rae Laff, Plaintiffs-Appellees, v. CITY AND COUNTY OF DENVER, By its Manager of Revenue, Elmer A. JOHNSON, State of Colorado, by the Executive Director of the Department of Revenue, Joseph Dolan, Denver Associates, Inc., a Colorado Corporation, Joseph Shaner, Meyer Shaner, Jack Shaner, William L. Pugh, Richard D. Gasch, and Jack W. Knight, Individuals and Midtown Food Corporation, Defendants-Appellants.

Supreme Court of Colorado, En Banc.

Rehearing Denied May 1, 1978.

Attorney(s) appearing for the Case

Feder & Morris, Harold A. Feder, Denver, for plaintiffs-appellees.

Max P. Zall, City Atty., Donald E. Wilson, Asst. City Atty., Denver, for defendants-appellants City and County of Denver and Elmer A. Johnson, its Manager of Revenue.

J. D. MacFarlane, Atty. Gen., David W. Robbins, Deputy Atty. Gen., Edward G. Donovan, Sol. Gen., Billy Shuman, Sp. Asst. Atty. Gen., Denver, for defendants-appellants Executive Director of the Dept. of Revenue and State of Colorado.

GROVES, Justice.

The plaintiffs, including Seymour G. Laff, were secured creditors, the security being personal property and fixtures of a Denver restaurant known as "Shaners." The restaurant became delinquent in the payment of taxes to the Internal Revenue Service, to the State of Colorado and to the City and County of Denver. The Internal Revenue Service seized the property and subsequently sold some of it to satisfy the taxes due to it. Mr. Laff as a representative...

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