UNIVERSITY HEIGHTS, INC. v. STATE TAX COMMISSION

No. 9313.

12 Utah 2d 196 (1961)

364 P.2d 661

UNIVERSITY HEIGHTS, INC., A UTAH CORPORATION, PLAINTIFF, v. STATE TAX COMMISSION OF UTAH, DEFENDANT.

Supreme Court of Utah.

September 7, 1961.


Attorney(s) appearing for the Case

Ronald C. Barker, Salt Lake City, for plaintiff.

Walter L. Budge, Atty. Gen., F. Burton Howard, Asst. Atty. Gen., for defendant.


CROCKETT, Justice.

The plaintiff corporation which owns and operates an apartment house in Salt Lake City brought this proceeding to review a decision of the Tax Commission which assessed a corporate franchise tax deficiency against it for the years 1956, 1957, and 1958 in the amount of $619.70 plus interest.

The corporation franchise tax is imposed by Section 59-13-3, Utah Code Annotated 1953, which provides in part:

"Every * * * corporation, * ...

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