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CLEMENTS v. STATE TAX COM'N, COLL. DIV.

No. 940664-CA.

893 P.2d 1078 (1995)

William G. CLEMENTS and Kathleen K. Clements, Petitioners, v. UTAH STATE TAX COMMISSION, COLLECTION DIVISION, Respondent.

Court of Appeals of Utah.

March 31, 1995.

Attorney(s) appearing for the Case

James W. Kennicott, Janet A. Goldstein, Park City, petitioners.

Brian L. Tarbett, Asst. Atty. Gen., Jan Graham, State Atty. Gen., Salt Lake City, for respondents.

Before BILLINGS, DAVIS, and ORME, JJ.

OPINION

BILLINGS, Judge:

We have determined that "[t]he facts and legal arguments are adequately presented in the briefs and record and the decisional process would not be significantly aided by oral argument." Utah R.App.P. 29(a)(3).

William Clements seeks review of a decision of the Utah State Tax Commission (Commission) holding him liable for unpaid state income taxes for the years 1987-1991 and for a penalty for intent to evade taxes. We affirm...

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