LAMBERT v. STATE TAX COMMISSION OF UTAH

No. 10117.

16 Utah 2d 159 (1964)

397 P.2d 294

BARNELL E. LAMBERT, PLAINTIFF AND RESPONDENT, v. STATE TAX COMMISSION OF UTAH, DEFENDANT AND APPELLANT.

Supreme Court of Utah.

December 11, 1964.


Attorney(s) appearing for the Case

A. Pratt Kesler, Atty. Gen., M. Reed Hunter, Salt Lake City, for appellant.

Dallas H. Young, Jr., Provo, for respondent.


WADE, Justice:

This appeal is by defendant State Tax Commission from a judgment of the Fourth Judicial District Court in an action commenced therein by Barnell E. Lambert, ordering the Commission's Provo, Utah, executive officer to register a certain car owned by Mr. Lambert, the respondent herein, and to issue license plates for it without requiring the payment of a use tax.

It is the State Tax Commission's contention that the court erred in denying its motions...

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