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CLEMENTS v. UTAH STATE TAX COMMISSION

No. 20000436.

16 P.3d 1250 (2001)

2001 UT 1

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

Supreme Court of Utah.

January 5, 2001.

Attorney(s) appearing for the Case

Jan Graham, Att'y Gen., Clark L. Snelson, Asst. Att'y Gen., Salt Lake City, for petitioners.

William G. Clements, pro se.

WILKINS, Justice:

¶ 1 This case arises from the Tax Commission's (Commission) refusal to grant petitioners an additional hearing regarding the computation method used by the Commission to calculate interest paid on a refund. Petitioners also challenge the computation of interest. Kathleen K. Clements has not appeared either personally or through counsel, and as such, the decision of the Commission as to her is affirmed. William G. Clements has failed to meet...

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