Liebhardt v. Department of Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating that the prompt payment of taxes is “imperatively necessary” and that “delay cannot be tolerated”
• recognizing Colorado law “affords the taxpayer a plain, speedy and adequate remedy and full opportunity to be heard as to the quantum of the tax and the alleged irregularities leading up to the fixation of tax liability”
• “The statute affords the taxpayer a plain, speedy, and adequate remedy and full opportunity to be heard. Failure to exhaust the statutory remedies afforded the taxpayer, constitutes a waiver of such objections which cannot now be asserted.” (ellipses omitted)
• “The statute affords the taxpayer a plain, speedy, and adequate remedy and full opportunity to be heard . . . . Failure to . . . exhaust the statutory remedies afforded the taxpayer, constitutes a waiver of such objections which cannot now be asserted.”

Source: CourtListener parenthetical corpus (CC0).