HERCULES INC. v. UTAH STATE TAX COM'N

No. 920548-CA.

845 P.2d 941 (1992)

HERCULES INCORPORATED, Plaintiff, Appellee, and Cross-Appellant, v. UTAH STATE TAX COMMISSION, Defendant, Appellant, and Cross-Appellee.

Court of Appeals of Utah.

December 31, 1992.


Attorney(s) appearing for the Case

R. Paul Van Dam and Brian L. Tarbet, Salt Lake City, for defendant, appellant, and cross-appellee.

Keith E. Taylor, Maxwell A. Miller, and Randy M. Grimshaw, Salt Lake City, for plaintiff, appellee, and cross-appellant.

Before BILLINGS, JACKSON and RUSSON, JJ.


OPINION

JACKSON, Judge:

Appellant (Tax Commission) appeals a decision of the Third Judicial District Court Tax Division entitling appellee (Hercules) to recover the tax in controversy plus interest. We reverse.

FACTS

During the years 1977 through 1980, the United States Government had a contract with Lockheed Missiles & Space Company (Lockheed) to build Trident missiles. Lockheed subcontracted...

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