McKENDRICK v. STATE TAX COMMISSION

No. 9035.

9 Utah 2d 418 (1959)

347 P.2d 177

RODERICK W. McKENDRICK, D/B/A SALT LAKE ARTIFICIAL LIMB COMPANY, PLAINTIFF, v. STATE TAX COMMISSION OF THE STATE OF UTAH, DEFENDANT.

Supreme Court of Utah.

November 30, 1959.


Attorney(s) appearing for the Case

Alan H. Bishop, Salt Lake City, for appellant.

Walter L. Budge, Atty. Gen., Gordon A. Madsen, Asst. Atty. Gen., for respondent.


CROCKETT, Chief Justice.

Review of decision of the Tax Commission assessing deficiency of $345.28 as the 2% state sales tax on plaintiff's sales of artificial limbs, which the Commission held to be "retail sale of tangible personal property."1

Plaintiff's position is that what he sells is in essence a professional service in making the artificial limb and in fitting it to and training the user, comparable to furnishing such other...

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