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PACIFIC INTERMOUNTAIN EXPRESS CO. v. STATE TAX COM'N

No. 8846.

8 Utah 2d 144 (1958)

329 P.2d 650

PACIFIC INTERMOUNTAIN EXPRESS COMPANY, A CORPORATION, PLAINTIFF, v. STATE TAX COMMISSION OF UTAH AND THE STATE OF UTAH, DEFENDANT.

Supreme Court of Utah.

September 4, 1958.

Attorney(s) appearing for the Case

Richards & Bird, Salt Lake City, Paul T. Wolf, San Francisco, Cal., for appellant.

E.R. Callister, Jr., Atty. Gen., Ben E. Rawlings, John G. Marshall, David A. West, State Tax Commission, Salt Lake City, for respondent.

HENRIOD, Justice.

Review of the sales tax levy1 on motor and tandem equipment incident to a transfer to petitioner of all of the assets, including corporate stock, trucks, trailers and semi-trailers of several concerns that directly or indirectly had been operating highway transportation rolling stock. Affirmed in part and reversed in part, with no costs awarded.

The tax was paid under protest when the Tax Commission refused to...

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