(594 P.2d 1051) Michele A. Callow v. Department of Revenue, State of Colorado, Alan N. Charnes, Executive Director, Colorado Department of Revenue; T. V. Middle, Jr., Supervisor, Corporate Audit Section, Colorado Department of Revenue No. 28294Supreme Court of Colorado. Decided May 14, 1979. Rehearing denied June 4, 1979. Appeal by taxpayer from district court’s determination […]