Emerald Oil Co. v. State Tax Commission

WOLFE, Chief Justice.

Certiorari to review the decision of the State Tax Commission denying Emerald Oil Company, petitioner, refund of an alleged overpayment of its corporate franchise taxes for the years 1949 and 1950. Petitioner charges that the decision of the Commission was contrary to the provisions of Title 59, Chapter 13, Utah Code Annotated 1953, because (a) during 1949 and 1950 petitioner was not doing business in Utah within the purview of said statutes and (b) the decision improperly allocates to Utah, income derived from business done without the state.

The facts are not in dispute.…