Legal Opinion

Fitzpatrick v. State Tax Commission

Utah Supreme Court

Decided November 18, 1963No. 9819Published

1Opinion of the Court

15 Utah 2d 29 (1963)

386 P.2d 896

ELEANOR F. FITZPATRICK, PLAINTIFF,

v.

THE STATE TAX COMMISSION OF UTAH, DEFENDANT.

No. 9819.

Supreme Court of Utah.

November 18, 1963.

Van Cott, Bagley, Cornwall & McCarthy, David E. Salisbury, Malcolm D. Pike, Salt Lake City, for plaintiff.

A. Pratt Kesler, Atty. Gen., M. Reed Hunter, Asst. Atty. Gen., for defendant.

CROCKETT, Justice.

Eleanor F. Fitzpatrick seeks review of an income tax deficiency assessed against her by the State Tax Commission for the year, 1960. The subject matter of the tax in question is payments to plaintiff from the Kearns-Tribune Corporation,…

2Cases cited20 opinions

  1. Gladys W. Simpson v. United StatesCourt of Appeals for the Seventh Circuit · 1958
  2. Bausch's Estate v. Commissioner of Internal Revenue (Two Cases)Court of Appeals for the Second Circuit · 1951
  3. Poorman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1942
  4. Jones v. CommissionerUnited States Tax Court · 1943
  5. Olson Construction Company v. State Tax CommissionUtah Supreme Court · 1961

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