Supreme Court of Colorado April 10, 1978, No. 27575 (Antonoff v. City of Denver)

MR. JUSTICE GROVES

delivered the opinion of the Court.

The plaintiffs, including Seymour G. Laff, were secured creditors, the security being personal property and fixtures of a Denver restaurant known as “Shaners.” The restaurant became delinquent in the payment of taxes to the Internal Revenue Service to the State of Colorado and to the City and County of Denver.