RALPH CHILD CONSTRUCTION CO. v. STATE TAX COM.

No. 9374.

12 Utah 2d 53 (1961)

362 P.2d 422

RALPH CHILD CONSTRUCTION COMPANY, PLAINTIFF, v. STATE TAX COMMISSION OF UTAH, DEFENDANT.

Supreme Court of Utah.

June 1, 1961.


Attorney(s) appearing for the Case

Howard & Lewis, Provo, for plaintiff.

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


WADE, Chief Justice.

Ralph Child and Ralph Child Construction Company seek by this action a review of sales and use tax assessments against them. Child is a general contractor constructing telephone systems, building and other facilities. He claims the State Tax Commission made five unauthorized assessments of sales and use tax against them because:

(1) The sales tax assessment against the purchase of telephone poles as the ultimate consumer from Southam and...

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