J. M. & M. S. Browning Co. v. State Tax Commission

I dissent. However, I do agree with Mr. Justice WOLFE’S opinion wherein it says:

“The tax is not an income tax. * * * The tax is imposed on the privilege of exercising the corporate franchise or on the privilege of doing business in Utah.”

Having made this declaration, I think the statute involved should be applied consistently with the same. The following excerpt is taken from the opinion:

“The method of computing and allocating the net income to Utah is set forth in Section 80-13-21. This dispute arises over the construction of this latter section, which provides: ‘80-13-21. Rules for…