OGDEN UNION RAILWAY AND DEPOT COMPANY v. STATE TAX COMMISSION

No. 10025.

16 Utah 2d 23 (1964)

395 P.2d 57

THE OGDEN UNION RAILWAY AND DEPOT COMPANY, PLAINTIFF, v. STATE TAX COMMISSION OF UTAH, DEFENDANT.

Supreme Court of Utah.

September 4, 1964.


Attorney(s) appearing for the Case

Legal Division, Union Pacific Railroad Co., Salt Lake City, for plaintiff.

A. Pratt Kesler, Atty. Gen., F. Burton Howard, Asst. Atty. Gen., Salt Lake City, for defendant.


McDONOUGH, Justice:

This is a proceeding to review a deficiency sales and use tax assessed to plaintiff by the State Tax Commission. The sum in dispute is $33,219.96 in sales taxes and $251.82 in use tax, including penalty and interest, totalling $40,371.13.

The facts of this proceeding are not in dispute. Plaintiff is a subsidiary corporation of the Union Pacific Railroad Company and the Southern Pacific Company, each of which own 50% of the capital stock...

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