Legal Opinion

Airport Hilton Ventures, Ltd. v. Utah State Tax Commission

Utah Supreme Court

Decided March 26, 1999No. 970568Published

1Opinion of the Court

976 P.2d 1197 (1999)

1999 UT 26

AIRPORT HILTON VENTURES, LTD., Petitioner,

v.

UTAH STATE TAX COMMISSION, Respondent.

No. 970568.

Supreme Court of Utah.

March 26, 1999.

Brian J. Romriell, Stephen E.W. Hale, Salt Lake City, attorneys for plaintiff

Jan Graham, Att'y Gen., Susan L. Barnum, Asst. Att'y Gen., attorneys for defendant

ZIMMERMAN, Justice:

¶ 1 Airport Hilton Ventures, Ltd. ("Hilton") seeks review of a Tax Commission ("Commission") order assessing sales and use taxes (hereinafter collectively referred to as "sales taxes") and transient room taxes on charges Hilton made for guaranteed hotel…

Also in this document: Dissent.

2Cases cited11 opinions

  1. Morton International, Inc. v. Auditing Division of the Utah State Tax CommissionUtah Supreme Court · 1991
  2. Travelers Indemnity Company v. BarnesSupreme Court of Colorado · 1976
  3. Newspaper Agency Corp. v. Auditing Division of Utah State Tax CommissionUtah Supreme Court · 1997
  4. Crowther v. Nationwide Mutual Insurance Co.Court of Appeals of Utah · 1988
  5. Harper Investments, Inc. v. Auditing Division, Utah State Tax CommissionUtah Supreme Court · 1994

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