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State Courts -
Colorado - April 21 - April 25, 2005
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Conoco, Inc. v. Tinklenberg, Court of Appeals No.: 03CA1576,
COURT OF APPEALS OF COLORADO, DIVISION FIVE, April 21, 2005, Decided
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Overview: Waste gas produced was subject to a use tax under Commerce City, Colo., Sales & Use Tax Code & Regs. § 20-1(1-1) because it was intentionally used for heating purposes, even though it was an unwanted by-product of refining crude oil. No interest was payable to an unsuccessful party under Commerce City, Colo., Sales & Use Tax Code & Regs. § 20-12-4.
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People v. Prieto, Court of Appeals No.: 02CA2093,
COURT OF APPEALS OF COLORADO, DIVISION FOUR, April 21, 2005, Decided
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Overview: The fact that felony first degree murder, a violation of Colo. Rev. Stat. § 18-3-102(1)(b) (2004), carried a greater punishment than vehicular homicide, a violation of Colo. Rev. Stat. § 18-3-106 (2004), did not violate defendant's Colo. Const. art. II, § 25 right to equal protection because felony murder had graver societal consequences.
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