UNION PACIFIC RAILROAD CO. v. STATE TAX COM'N

No. 10710.

19 Utah 2d 236 (1967)

429 P.2d 983

UNION PACIFIC RAILROAD COMPANY, A CORPORATION, PLAINTIFF, v. STATE TAX COMMISSION OF UTAH, DEFENDANT.

Supreme Court of Utah.

July 10, 1967.


Attorney(s) appearing for the Case

Bryan P. Leverich, A.U. Miner, Howard F. Coray, Scott M. Matheson, Norman W. Kettner, Salt Lake City, for plaintiff.

Phil L. Hansen, Atty. Gen., Henry L. Adams, F. Burton Howard, Salt Lake City, for defendant.


TUCKETT, Justice:

We granted a rehearing in this case to reconsider the question of whether or not in the first opinion of the court we had misconstrued the pertinent statute. After a careful re-examination of the problem we adhere to the court's first opinion.

The first opinion may have resulted in some confusion inasmuch as the opinion attempted to make certain distinctions between commercial and industrial consumption. We need not be concerned with whether...

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