Legal Opinion

Pacific States Cast Iron Pipe Co. v. State Tax Commission

Utah Supreme Court

Decided February 20, 1962No. 9493Published

1Opinion of the Court

13 Utah 2d 113 (1962)

369 P.2d 123

PACIFIC STATES CAST IRON PIPE COMPANY, PLAINTIFF,

v.

STATE TAX COMMISSION, DEFENDANT.

No. 9493.

Supreme Court of Utah.

February 20, 1962.

C.M. Gilmour, Salt Lake City, for plaintiff.

Walter L. Budge, Atty. Gen., F. Burton Howard, Asst. Atty. Gen., for defendant.

HENRIOD, Justice.

Review of a tax assessment levied for alleged sales tax liability incident to the sale of pipe to a nonresident purchaser taking delivery, not by common carrier, but in his own equipment at the pipe company's foundry in Utah, delivering it himself to an out-of-state destination designated in…

Also in this document: Concurrence.

2Cases cited14 opinions

  1. Dahnke-Walker Milling Co. v. BondurantSupreme Court of the United States · 1921
  2. McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
  3. Richfield Oil Corp. v. State Board of EqualizationSupreme Court of the United States · 1946
  4. Superior Oil Co. v. Mississippi Ex Rel. KnoxSupreme Court of the United States · 1930
  5. The Pipe Line CasesSupreme Court of the United States · 1914

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