MacFARLANE v. UTAH STATE TAX COM'N

Nos. 20040956, 20030949, 20030887.

134 P.3d 1116 (2006)

2006 UT 18

James and Carol MacFARLANE, Bernard and Verbena Diamond, Samuel and Sandra A. Hunter, Jane A. Marquardt, Robert L. and Annette Marquardt, Robert S. and Kim Marquardt, Barbara B. Baker, and William and Julia L. Reagan, Plaintiffs and Appellees, v. UTAH STATE TAX COMMISSION, Defendant and Appellant.

Supreme Court of Utah.

As Amended April 8, 2006.


Attorney(s) appearing for the Case

Mark K. Buchi, Steven P. Young, Charles R. Brown, Jennifer A. James, Roger O. Tew, Salt Lake City, for appellees.

Mark L. Shurtleff, Att'y Gen., Mark E. Wainwright, Asst. Att'y Gen., for appellant.

Carol B. Lear, Jean Welch Hill, for amicus Utah State Board of Education.


DURHAM, Chief Justice:

INTRODUCTION

¶ 1 This is a consolidated appeal of judgments of the Fourth Judicial District Court and the Utah State Tax Commission. The common issue is whether Utah Code section 59-10-106 allows the taxpayers to claim a credit against their income taxes for certain corporate franchise taxes paid to California and Texas by the small businesses of which they were shareholders. The Tax...

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