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CHRISTENSEN v. STATE TAX COMMISSION

No. 15666.

591 P.2d 445 (1979)

E. Ray CHRISTENSEN, Plaintiff and Respondent, v. STATE TAX COMMISSION of Utah, Defendant and Appellant.

Supreme Court of Utah.

February 5, 1979.

Attorney(s) appearing for the Case

Robert B. Hansen, Atty. Gen., G. Blaine Davis, Asst. Atty. Gen., Salt Lake City, for defendant and appellant.

George N. Larsen, Lee W. Hobbs, Salt Lake City, for plaintiff and respondent.

HALL, Justice:

This case comes on appeal from the State Tax Commission which had denied plaintiff's claimed exemption for retirement income and assessed a tax deficiency. On his 1975 tax return, the plaintiff claimed $4,800 of his interest income as a deduction pursuant to U.C.A., 1953, 59-14A-13(b)(3)(g) and claimed his retirement income in the amount of $2,544.49 as exempt pursuant to U.C.A., 1953, 49-1-28 and 49-10-47. The State Tax Commission disallowed...

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