Van Cott v. State Tax Commission

I find some difficulty in concurring in the prevailing opinion, not so much from the result reached but because of the reasons given and the omission of matters that should be decided. The opinion leaves principles hanging in the air.

We need not restate the facts. They are stated in the opinion of this court: Van Cott v. State Tax Commission of Utah et al., decided May 6, 1938, 95 Utah 43, 79 P. 2d 6. From the decision there rendered the State Tax Commission appealed to the Supreme Court of the United States contending that this court was in error when it held upon constitutional grounds that…