PEOPLE v. REA

No. 97CA2111.

7 P.3d 995 (1999)

The PEOPLE of the State of Colorado, Plaintiff-Appellee, v. James B. REA, Defendant-Appellant.

Colorado Court of Appeals, Div. V.

Rehearing Denied December 9, 1999.

Certiorari Denied August 21, 2000.


Attorney(s) appearing for the Case

Ken Salazar, Attorney General, Barbara McDonnell, Chief Deputy Attorney General, Michael E. McLachlan, Solicitor General, John Daniel Dailey, Assistant Solicitor General, Miles Madorin, Special Assistant Attorney General, Denver, Colorado, for Plaintiff-Appellee.

Law Office of Marks & Hostetler, Richard A. Hostetler, Denver, Colorado, for Defendant-Appellant.


Opinion by Judge TAUBMAN.

Defendant, James Rea, appeals the judgment of conviction entered upon a jury verdict finding him guilty of failing to account truthfully for and pay over sales and transit taxes. We affirm.

Defendant operated a guest ranch in Pitkin County from 1990 to 1995 that sold lodging, recreational activities, food, and retail goods. Inasmuch as the ranch qualified as a retailer under the state sales...

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