KENNECOTT COPPER CORPORATION v. STATE TAX COM'N

Civil Actions Nos. 671, 680.

60 F.Supp. 181 (1944)

KENNECOTT COPPER CORPORATION v. STATE TAX COMMISSION. SILVER KING COALITION MINES CO. v. SAME.

District Court, D. Utah, Central Division.

October 30, 1944.


Attorney(s) appearing for the Case

C. C. Parsons, of Salt Lake City, Utah, for Kennecott Copper Corporation.

R. J. Hogan, of Salt Lake City, Utah, for Silver King Coalition Mines Co.

A. H. Nielsen and W. L. Skanchy, both of Salt Lake City, Utah, for State Tax Commission.


JOHNSON, District Judge.

The decision of these cases depends upon the meaning and fair interpretation of the State and the United States statutes applicable to the situation.

These various statutes have been read and re-read during the progress of this discussion, and I will not have them re-read at this time, but they may be considered incorporated in the remarks that I shall make respecting the cases.

In this connection I will say that a taxing body...

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