Opinion by JUDGE DAVIDSON * . 1 Greater Colorado Anesthesia, P.C. (old GCA), now known as Greater Colorado Anesthesia, Inc. (new GCA), (collectively GCA) appeals the district court's judgment finding that the noncompetition provision of an employment agreement between GCA and Michael A. Crocker, M.D., an anesthesiologist, is unenforceable. Crocker, a former shareholder of old GCA, cross-appeals the court's valuation of his share of old GCA upon exercising his right of dissent against a...
Opinion by JUDGE GRAHAM . 1 We are asked to determine whether online travel companies (OTCs) are required to collect and remit accommodation and sales taxes to the Town of Breckenridge, Colorado, on hotel rooms they book through their respective internet websites. We conclude that they need not collect and remit such taxes. 2 Breckenridge, the plaintiff, seeks to collect accommodation and sales taxes from sixteen OTCs, the defendants: Egencia, LLC; Expedia, Inc.; Hotels.com, L.P.;...
