Simpson Timber Co. v. State Tax Commission

Edward H. Howell, Judge.

The plaintiff filed this suit for a declaratory judgment and to enjoin the defendant from collecting certain excise taxes allegedly owed by plaintiff.

The defendant has demurred to plaintiff’s complaint on the grounds of lack of jurisdiction in the Tax Court and on the further grounds that the complaint fails to state a cause of suit.

The parties have agreed that the issue of jurisdiction of the Tax Court should be determined first.

The main thrust of defendant’s argument in support of the demurrer is that the plaintiff cannot file a declaratory judgment suit in the Tax…