TDM, INC. v. TAX COM'N

No. 20040706-CA.

103 P.3d 190 (2004)

2004 UT App 433

TDM, INC., dba Trails and Trails II; RBD, Inc., dba Crazy Goat Saloon; Flight Deck, Inc., dba Northern Exposure; Due South, Inc., dba Southern Exposure; American Bush, Inc.; and Companions, LLC, Plaintiffs and Appellants, v. TAX COMMISSION; and Pam Hendrickson, R. Bruce Johnson, Palmer Depaulis, and Marc B. Johnson, in their official capacities as members of the Tax Commission, Defendants and Appellees.

Court of Appeals of Utah.

November 18, 2004.


Attorney(s) appearing for the Case

W. Andrew McCullough and J. Robert Latham, McCullough & Associates, Midvale, for Appellants.

Mark L. Shurtleff, Atty. Gen., and Susan L. Barnum, Asst. Atty. Gen., Salt Lake City, for Appellees.

Before BILLINGS, P.J., BENCH, Associate P.J., and ORME, J.


MEMORANDUM DECISION

PER CURIAM.

¶ 1 Appellants TDM, Inc., RBD, Inc., Flight Deck, Inc., Due South, Inc., American Bush, Inc., and Companions, LLC (collectively TDM) appeal the trial court's dismissal of their complaint for lack of jurisdiction based on the failure to exhaust administrative remedies. This is before the court on TDM's motion for summary reversal based on manifest error, and on the Tax Commission's (Commission) motion for summary affirmance...

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