1. Home
  2. Browse Decisions
  3. P.2d
  4. 945 P.2d
  5. 945 P.2d 687 (1997)
 

BRUNNER v. COLLECTION DIV. OF TAX COM'N

No. 960113.

945 P.2d 687 (1997)

Wesley BRUNNER, Petitioner, v. COLLECTION DIVISION OF the UTAH STATE TAX COMMISSION, Respondent.

Supreme Court of Utah.

September 19, 1997.

Attorney(s) appearing for the Case

D. Gilbert Athay, Michael R. Sikora, Salt Lake City, for petitioner.

Jan Graham, Atty. Gen., Michelle Bush, Asst. Atty. Gen., Salt Lake City, for respondent.

ZIMMERMAN, Chief Justice:

Wesley Brunner petitions for review of a final order of the Utah State Tax Commission ("the Commission") assessing $142,884 in taxes and penalty pursuant to the Utah Illegal Drug Stamp Tax Act ("the Drug Stamp Tax Act"), sections 59-19-101 through -107 of the Utah Code, for possessing 20,185 grams of marijuana without the required tax stamps. Brunner argued before the Commission that imposing the tax would violate his constitutional right...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases