Colorado Supreme Court – September 2, 2014

The Colorado Supreme Court released no new opinions today. It denied 28 petitions for writ of certiorari. It granted certiorari review in 2 cases, both of which are civil proceedings.

In BP America Production Co. v. Colorado Department of Revenue (No. 13-SC-996), the Court will address:

Whether the court of appeals erred in holding that the phrase “any transportation, manufacturing, and processing costs borne by the taxpayer” in the Colorado oil and gas severance tax statute, section 39-29-102(3)(a), C.R.S. (2013), excludes the cost of the capital that a taxpayer invests in transportation and processing facilities.

In re Marriage of de Koning (No. 14-SC-152) will address:

Whether the court of appeals erred when it reversed the trial court and held that when a dissolution-of-marriage permanent orders hearing is held, and the issue of an award of attorney’s fees pursuant to section 14-10-119, C.R.S. (2013), is not heard until a later date, the court must consider the parties’ financial circumstances as they exist at the date of the later attorney’s fees hearing, and not the date of the permanent orders hearing.