Legal Opinion
OGDEN UNION RAILWAY AND DEPOT COMPANY v. State Tax Commission
Utah Supreme Court
Decided September 4, 1964No. 10025PublishedCited by 8 opinions
1Opinion of the Court
McDonough, justice:
This is, a proceeding to review a deficiency sales and use tax assessed to plaintiff by the State Tax Commission. The sum in dispute is $33,219.96 in sales taxes and $251.82 in use tax, including penalty and interest, totalling $40,371.13.
The facts of this proceeding are not in dispute. Plaintiff is a subsidiary corporation of the Union Pacific Railroad Company and the Southern Pacific Company, each of which own 50% of the capital stock. Plaintiff has operated the railway depot pursuant to an agreement of the parent companies known as the Ogden Yard Agreement of 1920 to…
2Cases cited9 opinions
- Bonnar-Vawter, Inc. v. JohnsonSupreme Judicial Court of Maine · 1961
- Snite v. Department of RevenueIllinois Supreme Court · 1947
- State Tax Commission v. Pacific States Cast Iron Pipe Co.Supreme Court of the United States · 1963
- Barrett Investment Co. v. State Tax Commission of UtahUtah Supreme Court · 1964
- Valier Coal Co. v. Department of RevenueIllinois Supreme Court · 1957
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Hales Sand & Gravel, Inc. v. Audit Division of the State Tax CommissionUtah Supreme Court · 1992
- Belnorth Petroleum Corp. v. State Tax CommissionCourt of Appeals of Utah · 1993
- SF Phosphates Ltd. v. Auditing Division, Utah State Tax CommissionUtah Supreme Court · 1998
- Merrill Bean Chevrolet, Inc. v. State Tax CommissionUtah Supreme Court · 1976
- Ogden Union Railway and Depot Company v. State Tax Commission of UtahUtah Supreme Court · 1965
3 more not listed; retrieve them via the Exa API.