LOCKHEED AIRCRAFT CORP. v. STATE TAX COMM.

No. 14746.

566 P.2d 1249 (1977)

LOCKHEED AIRCRAFT CORPORATION, a corporation, Lockheed Missiles and Space Company, Inc., a corporation, and Lockheed Shipbuilding and Construction Company, a corporation, Plaintiffs, v. STATE TAX COMMISSION, Defendant.

Supreme Court of Utah.

July 6, 1977.


Attorney(s) appearing for the Case

William H. Adams of Fabian & Clendenin, Salt Lake City, for plaintiffs.

Vernon B. Romney, Atty. Gen., G. Blaine Davis, Stephen R. Randle, Asst. Attys. Gen., Salt Lake City, for defendant.


CROCKETT, Justice:

Lockheed Aircraft Corporation and its subsidiary, Lockheed Missiles, appeal from a decision of the State Tax Commission denying their claim for a refund of taxes and affirming a deficiency assessment.

The gravamen of their appeal is that the Commission was mistaken in ruling that these two companies were not qualified to file a consolidated tax return because they did not constitute an "affiliated group" within the meaning of Sec. 59-13...

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