NEVADA TRAILER FINANCE CO. v. STATE TAX COMMISSION

No. 8436.

5 Utah 2d 177 (1956)

299 P.2d 126

NEVADA TRAILER FINANCE COMPANY, INC., AND IDAHO TRAILER FINANCE COMPANY, INC., PLAINTIFFS, v. STATE TAX COMMISSION OF THE STATE OF UTAH, DEFENDANT.

Supreme Court of Utah.

June 25, 1956.


Attorney(s) appearing for the Case

White, Arnovitz & Smith, Salt Lake City, for plaintiff.

E.R. Callister, Jr., Atty. Gen., Ben Rawlings, Rex W. Hardy, John G. Marshall, Salt Lake City, for defendant.


WORTHEN, Justice.

This proceeding was instituted to review the decision of the State Tax Commission's determination that plaintiff corporations were doing business in the state of Utah within the meaning of Sections 59-13-1(5) and 59-13-3 Utah Code Annotated 1953, and denying the protests filed for corporation franchise tax deficiencies for the years 1951 and 1952. The plaintiff corporations were incorporated in the states of Nevada and Idaho respectively in 1951...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases