Legal Opinion
California Packing Corp. v. State Tax Commission
Utah Supreme Court
Decided August 3, 1939No. 6049PublishedCited by 7 opinions
1Opinion of the Court
LARSON, Justice.
Certiorari to review a decision of the State Tax Commission, hereinafter called the Commission, determining and assessing a deficiency against the plaintiff, hereinafter called the Company, as franchise taxes for the fiscal year ending February 29, 1936. The questions presented involve the construction of subdivision (e) of subsection 6, and of subsection 8 of Section 23 of the Franchise Tax Act, being particularly Section 80-13-21, R. S. Utah 1933. The section reads as follows:
“The portion of net income assignable to business done within this state, and which shall be the…
2Cases cited16 opinions
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- Blodgett v. SilbermanSupreme Court of the United States · 1928
- Nixon v. NixonSupreme Court of Pennsylvania · 1938
- Baldwin v. MissouriSupreme Court of the United States · 1930
11 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Kennecott Copper Co. v. State Tax CommissionUtah Supreme Court · 1950
- Kennecott Copper Corp. v. State Tax CommissionUtah Supreme Court · 1972
- American Inv. Corp. v. State Tax CommissionUtah Supreme Court · 1941
- Allphin v. Glenmore Distilleries Co.Court of Appeals of Kentucky · 1954
- American Inv. Corp. v. State Tax CommissionUtah Supreme Court · 1941
2 more not listed; retrieve them via the Exa API.