O.K. Rubber Welding System v. Perkins
This text of 195 P.2d 963 (O.K. Rubber Welding System v. Perkins) is published on Counsel Stack Legal Research, covering Supreme Court of Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
delivered the opinion of the court.
This action was brought to review a decision of the Director of Revenue making a deficiency assessment against plaintiff in error under the Emergency Retail Sales Tax Act of 1935 (S.L. ’35, c. 189). The proceedings and the questions arising herein are in all respects the same as those involved in the case of Zook v. Perkins, 118 Colo. 464, 195 P. (2d) 962. The cases were considered together by the Director of Revenue and the trial court, and the same conclusion reached there and here; consequently, our decision in the Zook case is applicable and controlling in the present one.
The judgment is affirmed.
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Cite This Page — Counsel Stack
195 P.2d 963, 118 Colo. 463, 1948 Colo. LEXIS 274, Counsel Stack Legal Research, https://law.counselstack.com/opinion/ok-rubber-welding-system-v-perkins-colo-1948.