First Security Corp. of Ogden v. State Tax Commission

MOFFAT, Justice.

This cause comes to this court on a writ of certiorari directing the State Tax Commission to certify its record to this court. The matter was submitted to the Tax Commission and comes here on the same agreed statement of facts. The commission levied a franchise or privilege or income tax upon the plaintiff corporation for the privilege of doing business in the state of Utah during the years 1931 to 1934, inclusive. Plaintiff is a Delaware corporation, qualified to do business in Utah.

Plaintiff corporation, deeming itself exempt under the statute from filing a corporation…