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BLUTH v. TAX COM'N

No. 20000183-CA.

26 P.3d 882 (2001)

2001 UT App 138

Tyler W. BLUTH and Heidi T. Orme, husband and wife; Michael Vail, an individual; and Peter Wimbrow, an individual, on behalf of themselves and all others similarly situated, Plaintiffs and Appellants, v. TAX COMMISSION, Defendant and Appellee.

Court of Appeals of Utah.

April 26, 2001.

Attorney(s) appearing for the Case

Thomas R. Karrenberg, Scott A. Call, and Jon V. Harper, Anderson & Karrenberg, Salt Lake City, and Philip Gordon, Gordon Law Offices Chartered, Boise, ID, for Appellants.

Mark L. Shurtleff, Attorney General, and Clark L. Snelson, Assistant Atty. Gen., Salt Lake City, for Appellee.

Before Judges BENCH, DAVIS, and THORNE.

OPINION

BENCH, Judge:

¶ 1 Appellants argue the trial court erred in granting Appellee's Motion to Dismiss. The trial court concluded that it lacked jurisdiction because the Utah State Tax Commission (Commission) did not have an opportunity to decide the matter prior to Appellants filing suit in district court. We reverse and remand.

BACKGROUND

¶ 2 Pursuant to authority granted under Utah Code Ann. §§ 59-1-210, -12-118...

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