Zanetti Riverton Bus Lines, Inc. v. State Board of Equalization

The two cases by the plaintiff bus lines against the defendant board, acting as the State Tax Commission, consolidated for trial, resulted in judgments against the plaintiffs and are consolidated in the appeal. In each case the bus line sought a return of tax payments levied by virtue of the provisions of § 39-291 (b) (i), W.S. 1957 (1969 Cum.Supp.), and paid under protest. The causes were submitted on an agreed statement of facts, which may be summarized as saying:

The bus lines contracted separately with various companies to provide their employees with means of round-trip travel from the…