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WALKER CENTER CORPORATION v. STATE TAX COMMISSION

No. 10847.

20 Utah 2d 346 (1968)

437 P.2d 888

WALKER CENTER CORPORATION, A UTAH CORPORATION, PLAINTIFF, v. STATE TAX COMMISSION OF UTAH, DEFENDANT, BEN LOMOND ENTERPRISES, AMICUS CURIAE.

Supreme Court of Utah.

February 1, 1968.

Attorney(s) appearing for the Case

H.R. Waldo, Jr., and J. Wendell Bayles, of Jones, Waldo, Holbrook & McDonough, Salt Lake City, for plaintiff.

Phil L. Hansen, Atty. Gen., M. Reed Hunter, Asst. Atty. Gen., Salt Lake City, for defendant.

TUCKETT, Justice:

This matter is now before the court for a review of the decision of the State Tax Commission assessing corporate franchise taxes against the plaintiff for the year 1966.

The Walker Center Corporation, plaintiff, was incorporated under the laws of Utah on March 27, 1959. The corporation after that date filed all corporation franchise tax returns and paid all taxes due the State of Utah. It did not file a corporation franchise tax return for...

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