L.A. YOUNG SONS CONSTR. CO. v. STATE TAX COM'N

No. 11467.

457 P.2d 973 (1969)

23 Utah 2d 84

L.A. YOUNG SONS CONSTRUCTION COMPANY, Plaintiff, v. STATE TAX COMMISSION of Utah, Defendant.

Supreme Court of Utah.

August 6, 1969.


Attorney(s) appearing for the Case

George J. Romney of Cannon, Greene, Nebeker & Horsley, Salt Lake City, for appellant.

Vernon B. Romney, Atty. Gen., G. Blaine Davis, Asst. Atty. Gen., Salt Lake City, for respondent.


TUCKETT, Justice.

Certiorari to review a decision of the Tax Commission determining that the plaintiff was subject to a deficiency use tax assessment by reason of its purchasing certain equipment in the state of Wyoming.

During the year 1961 the Amis Construction Co., an Oklahoma corporation, was engaged in performing certain work in Atlantic City, Wyoming. In connection with the work it used a large amount of construction equipment. After the job had been...

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