Legal Opinion
Chicago Bridge & Iron Co. v. State Tax Commission
Utah Supreme Court
Decided September 30, 1992No. 910265PublishedCited by 23 opinions
1Opinion of the Court
STEWART Justice:
This case is here on a petition to review an order of the Utah State Tax Commission assessing sales taxes and a penalty against Chicago Bridge and Iron (CBI).
CBI is an Illinois corporation. A division of CBI operates a steel fabricating facility in Salt Lake City, Utah, where it designs and fabricates large steel storage tanks, pressure vessels, and mixing tanks that, in most cases, CBI installs on a purchaser’s land. CBI purchases the steel plates and materials used in the fabrication of its tanks from Utah vendors. The buyers of the tanks custom order them and pay a price…
2Cases cited13 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- Goldberg v. SweetSupreme Court of the United States · 1989
- McLeod v. J. E. Dilworth Co.Supreme Court of the United States · 1944
- D. H. Holmes Co., Ltd. v. McNamaraSupreme Court of the United States · 1988
8 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- King v. Industrial Com'n of UtahCourt of Appeals of Utah · 1993
- 49th Street Galleria v. Tax Commission, Auditing DivisionCourt of Appeals of Utah · 1993
- Hales Sand & Gravel, Inc. v. Audit Division of the State Tax CommissionUtah Supreme Court · 1992
- Yeargin, Inc. v. Auditing Division of Utah State Tax CommissionUtah Supreme Court · 2001
- Thorup Bros. Construction, Inc. v. Auditing Division of the Utah State Tax CommissionUtah Supreme Court · 1993
18 more not listed; retrieve them via the Exa API.