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ORTON v. UTAH STATE TAX COM'N, COLL. DIV.

No. 930320-CA.

864 P.2d 904 (1993)

Worth L. and Annette C. ORTON, Petitioners, v. UTAH STATE TAX COMMISSION, COLLECTION DIVISION, Respondent.

Court of Appeals of Utah.

November 12, 1993.

Attorney(s) appearing for the Case

Dennis M. Astill (argued), Adam F. Trupp, Strong & Hanni, Salt Lake City, for petitioner.

Jan Graham, State Atty. Gen., Gale K. Francis (argued), Asst. Atty. Gen., Salt Lake City, for respondent.

Before RUSSON, Associate P.J., and BENCH and JACKSON, JJ.

OPINION

RUSSON, Associate Presiding Judge:

Worth L. and Annette C. Orton seek review of a decision of the Utah State Tax Commission holding them liable for non-payment of state income taxes for the years 1983-89. We affirm.

FACTS

On November 20, 1990, the Utah State Tax Commission (Tax Commission) assessed the Ortons with unpaid individual income tax totaling $14,515 for the years 1983-89, plus penalties and interest at the statutory rate...

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