BLUTH v. UTAH STATE TAX COM'N

No. 20010438.

54 P.3d 1147 (2002)

2002 UT 91

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 Respondents, v. UTAH STATE TAX COMMISSION, Defendant and Petitioner.

Supreme Court of Utah.

August 30, 2002.


Attorney(s) appearing for the Case

Thomas R. Karrenberg, Scott A. Call, Jon V. Harper, Salt Lake City, Philip Gordon, Boise, Idaho, for plaintiffs.

Mark L. Shurtleff, Att'y Gen., Clark L. Snelson, Asst. Att'y Gen., Salt Lake City, for defendant.


On Certiorari to the Utah Court of Appeals

DURRANT, Associate Chief Justice:

INTRODUCTION

¶ 1 This case raises the question of whether a district court has subject matter jurisdiction over a challenge to a rule promulgated by the Utah State Tax Commission (the "Commission") when plaintiffs have failed to exhaust administrative remedies within the Commission. The district court dismissed the case for lack of jurisdiction. The court of appeals...

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