STATE TAX COMMISSION v. HOOPES

Nos. 13181, 13173.

514 P.2d 221 (1973)

30 Utah 2d 107

STATE TAX COMMISSION of Utah, Plaintiff and Respondent, v. Thomas Warner HOOPES, Defendant and Appellant.

Supreme Court of Utah.

August 21, 1973.


Attorney(s) appearing for the Case

Walker E. Anderson, Salt Lake City, for defendant-appellant.

Vernon B. Romney, Atty. Gen., Bruce M. Hale, Asst. Atty. Gen., Salt Lake City, for plaintiff-respondent.


ELLETT, Justice:

The defendant appeals from an order of contempt made by the district court in a supplemental proceeding wherein the State Tax Commission was attempting to secure some information regarding the assets belonging to the defendant.

The conduct of the defendant was clearly contumacious, and he does not contend to the contrary. His defense is based upon the proposition that the state income tax law is unconstitutional.

The defendant made...

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