INSTITUTIONAL LAUNDRY v. UTAH STATE TAX COM'N

No. 19390.

706 P.2d 1066 (1985)

INSTITUTIONAL LAUNDRY, INC., Plaintiff and Appellant, v. UTAH STATE TAX COMMISSION, Defendant and Respondent.

Supreme Court of Utah.

September 26, 1985.


Attorney(s) appearing for the Case

M. Stephen Coontz, Park City, for plaintiff and appellant.

David L. Wilkinson, Atty. Gen., Mark K. Buchi, Salt Lake City, for defendant and respondent.


PER CURIAM:

Appellant Institutional Laundry, Inc. (hereafter "Institutional") challenges a sales tax assessment by the Tax Commission for laundry services provided by Institutional to its parent corporation.

The facts providing the basis for the assessment are undisputed. During 1978 and 1979, Institutional was a Utah corporation owned 100% by Wasatch Medical Management Services, Inc. (hereafter "WMMS"), a health...

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