CHEMICAL & INDUSTRIAL CORP v. STATE TAX COM'N OF UTAH

No. 9360.

11 Utah 2d 406 (1961)

360 P.2d 819

CHEMICAL & INDUSTRIAL CORPORATION, PLAINTIFF, v. STATE TAX COMMISSION OF UTAH, DEFENDANT.

Supreme Court of Utah.

April 7, 1961.


Attorney(s) appearing for the Case

Frost & Jacobs, Cincinnati, Ohio, Jerry L. Cowan of Frost & Jacobs, Cincinnati, Ohio (Van Cott, Bagley, Cornwall & McCarthy, David E. Salisbury, Salt Lake City, of counsel), for plaintiff.

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


WADE, Chief Justice.

The Chemical & Industrial Corporation seeks a review of a use tax deficiency assessment against it by the Utah State Tax Commission on certain tangible personal property used in the construction of an ammonium nitrate plant in 1956 for Columbia-Geneva Division, United States Steel Corporation at Geneva, Utah. Hereafter we shall refer to the Chemical & Industrial Corporation as the plaintiff and the Utah State Tax Commission as the defendant...

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