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JOHNSON v. STATE TAX COMMISSION

No. 10555.

17 Utah 2d 337 (1966)

411 P.2d 831

DONA L. JOHNSON, ON BEHALF OF HERSELF AND ALL OTHER TAXPAYERS OF THE STATE OF UTAH, PLAINTIFF AND RESPONDENT, v. STATE TAX COMMISSION OF THE STATE OF UTAH, DEFENDANT AND APPELLANT.

Supreme Court of Utah.

March 4, 1966.

Attorney(s) appearing for the Case

F. Burton Howard, Sp. Asst. Atty. Gen., Phil L. Hansen, Atty. Gen., Salt Lake City, for appellant.

Allan E. Mecham, Salt Lake City, for respondent.

CROCKETT, Justice.

Plaintiff sought a declaratory judgment that: (1) she and other taxpayers who filed their tax returns for 1965 before January 1, 1966, were not subject to increases in state income taxes enacted by Chapter 125, S.L.U. 19651; and (2) that this results in unequal and discriminatory taxation which renders that taxing statute unconstitutional and void. From a judgment of the District Court sustaining plaintiff's position...

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