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STATE TAX COMMISSION v. KENNECOTT COPPER CORP.

Nos. 3131, 3132.

150 F.2d 905 (1945)

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

Circuit Court of Appeals, Tenth Circuit.

Writ of Certiorari Granted November 5, 1945.

Attorney(s) appearing for the Case

Arthur H. Nielsen, Asst. Atty. Gen. (Grover A. Giles, Atty. Gen., and W. L. Skanchy, State Tax Commission Atty., of Salt Lake City, Utah, on the brief), for appellants.

C. C. Parsons, of Salt Lake City, Utah (Wm. M. McCrea and A. D. Moffat, both of Salt Lake City, Utah, for Kennecott Copper Corporation, and R. J. Hogan, of Salt Lake City, Utah, for Silver King Coalition Mines Co., on the brief), for appellees.

Before PHILLIPS, BRATTON, and HUXMAN, Circuit Judges.

Writ of Certiorari Granted November 5, 1945. See 66 S.Ct. 142.

HUXMAN, Circuit Judge.

These were two separate actions, one instituted by Kennecott Copper Corporation and the other by Silver King Coalition Mines Company, against the State Tax Commission of Utah and the individuals constituting the Commission. The actions were brought in the United States District Court for the District of Utah to recover alleged illegal taxes paid under protest. Both plaintiffs...

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