Legal Opinion

Wal-Mart v. Tax Commission

Court of Appeals of Utah

Decided March 6, 2025No. Case No. 20220655-CAPublished

1Opinion of the Court

2025 UT App 28

THE UTAH COURT OF APPEALS WALMART REAL ESTATE BUSINESS TRUST, WALMART STORES INC., AND SAM’S REAL ESTATE BUSINESS TRUST, Appellants, v. TAX COMMISSION, SALT LAKE COUNTY BOARD OF EQUALIZATION, AND SALT LAKE COUNTY, Appellees. Opinion No. 20220655-CA Filed March 6, 2025 Second District Court, Farmington Department The Honorable David M. Connors No. 200700770 David J. Crapo and John T. Deeds, Attorneys for Appellants Derek E. Brown, Erin T. Middleton, Steve Geary, Laron J. Lind, and Joshua R. Nelson, Attorneys for Appellee Tax Commission Simarjit S. Gill, Timothy A. Bodily, and…

2Cases cited12 opinions

  1. Marion Energy, Inc. v. KFJ Ranch PartnershipUtah Supreme Court · 2011
  2. Arbogast Family Trust v. River Crossings, LLCUtah Supreme Court · 2010
  3. Evans & Sutherland Computer Corp. v. Utah State Tax CommissionUtah Supreme Court · 1997
  4. Beaver County v. Utah State Tax CommissionUtah Supreme Court · 1996
  5. T-Mobile USA, Inc. v. Utah State Tax CommissionUtah Supreme Court · 2011

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