Legal Opinion

State Tax Comm'n of Utah v. Cord

Nevada Supreme Court

Decided July 22, 1965No. 4842PublishedCited by 10 opinions

1Opinion of the Court

*404OPINION

By the Court,

Zenoff, D. J.:

The Utah Tax Commission brought suit in Nevada against Errett and Virginia Cord to recover money claimed to be due under the Utah state income tax law. *405The complaint is in three counts. The first count alleges that an income tax warrant for $30,261.25 was docketed as a judgment in accordance with Sections 59-14-59 and 60, Utah Code Annotated 1953, and is constitutionally entitled to full faith and credit in Nevada. The second count, an alternative count, asserts that a deficiency assessment for $21,327.29 was made against the defendants in accordance with…

Also in this document: Concurrence.

2Cases cited21 opinions

  1. International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
  2. Pennoyer v. NeffSupreme Court of the United States · 1878
  3. Williams v. North CarolinaSupreme Court of the United States · 1945
  4. Magnolia Petroleum Co. v. HuntSupreme Court of the United States · 1944
  5. Moore v. MitchellSupreme Court of the United States · 1930

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3Cited by10 opinions

  1. Lyerla v. RamsayNevada Supreme Court · 1966
  2. Bradford v. Eighth Judicial District Court of the State of Nevada ex rel. County of ClarkNevada Supreme Court · 2013
  3. Buckley v. HustonSupreme Court of New Jersey · 1972
  4. Metropolitan Water District v. StateNevada Supreme Court · 1983
  5. Nelson v. Minnesota Income Tax DivisionWyoming Supreme Court · 1967

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