Legal Opinion

County Board of Equalization v. Utah State Tax Commission

Utah Supreme Court

Decided November 15, 1996No. 940100, 950084Published

1Opinion of the Court

927 P.2d 176 (1996)

COUNTY BOARD OF EQUALIZATION OF SALT LAKE COUNTY, State of Utah, Petitioner,

v.

UTAH STATE TAX COMMISSION and Evans & Sutherland Computer Corp., Respondents.

Nos. 940100, 950084.

Supreme Court of Utah.

November 15, 1996.

Mary Ellen Sloan, Douglas R. Short, Salt Lake City, for plaintiff.

Jan Graham, Att'y Gen., Salt Lake City, for Tax Commission.

Ken P. Jones, Salt Lake City, for Evans & Sutherland.

ZIMMERMAN, Chief Justice:

The Salt Lake County Board of Equalization ("Board") seeks review of an order of the Utah State Tax Commission ("Commission") granting Evans & Sutherland Computer…

Also in this document: Dissent; Concurring in part, dissenting in part.

2Cases cited23 opinions

  1. United States v. City of DetroitSupreme Court of the United States · 1958
  2. Phillips Chemical Co. v. Dumas Independent School DistrictSupreme Court of the United States · 1960
  3. Blue Cross and Blue Shield v. StateUtah Supreme Court · 1989
  4. Millett v. Clark Clinic Corp.Utah Supreme Court · 1980
  5. Baker v. MathesonUtah Supreme Court · 1979

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