Legal Opinion
Union Pacific Railroad v. State Tax Commission of Utah
Utah Supreme Court
Decided May 1, 1967No. 10710Published
1Opinion of the Court
19 Utah 2d 92 (1967)
426 P.2d 231
UNION PACIFIC RAILROAD COMPANY, A CORPORATION, PLAINTIFF,
v.
STATE TAX COMMISSION OF UTAH, DEFENDANT.
No. 10710.
Supreme Court of Utah.
March 13, 1967.
Dissenting Opinions May 1, 1967.
Bryan P. Leverich, A.U. Miner, Howard F. Coray, Scott M. Matheson and Norman W. Kettner, Salt Lake City, for plaintiff.
Phil L. Hansen, Atty. Gen., Henry L. Adams, Asst. Atty. Gen., Salt Lake City, for defendant.
ELLETT, Justice.
This case involves the question of whether a railroad in interstate commerce is a commercial or an industrial enterprise. If it be industrial, it escapes retail…
2Cases cited10 opinions
- North Whittier Heights Citrus Ass'n v. National Labor Relations BoardCourt of Appeals for the Ninth Circuit · 1940
- Norville v. State Tax CommissionUtah Supreme Court · 1940
- Olson Construction Company v. State Tax CommissionUtah Supreme Court · 1961
- State Ex Rel. Kansas City Power & Light Co. v. SmithSupreme Court of Missouri · 1938
- Union Portland Cement Co. v. State Tax CommissionUtah Supreme Court · 1947
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