ROBERT H. HINCKLEY, INC. v. STATE TAX COMMISSION

No. 10260.

17 Utah 2d 70 (1965)

404 P.2d 662

ROBERT H. HINCKLEY, INC., A CORPORATION, PLAINTIFF, v. STATE TAX COMMISSION OF UTAH, DEFENDANT, KNICO, INC., ET AL., AMICI CURIAE.

Supreme Court of Utah.

August 4, 1965.


Attorney(s) appearing for the Case

Young, Thatcher & Glasmann, Paul Thatcher, Ogden, for plaintiff.

Phil L. Hansen, Atty. Gen. of Utah, Joseph B. Romney, Asst. Atty. Gen. of Utah, for defendant.

Jack A. Richards, and Daniel A. Alsup, Ogden, amici curiae.


WADE, Justice.

Robert H. Hinckley, Inc., the plaintiff herein seeks review of a decision of the State Tax Commission sustaining assessments of sales and use tax deficiencies with penalties and interest thereon. We shall hereinafter refer to plaintiff as Hinckley.

Hinckley is a dealer in motor vehicles but for a number of years has also operated a business under the name of "Kwik Kafe," retailing hot and cold drinks, candy and other foods through coin operated...

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