Standard Pressed Steel Co. v. Department of Revenue

This is an appeal from a superior court judgment affirming the final decision of the Board of Tax Appeals upholding the imposition of this state’s business and occupation tax upon plaintiff, Standard Pressed Steel Company. It was the contention of plaintiff that imposition of the tax was unconstitutional. We hold that levying of the tax was constitutionally permissible.

The hearings below before both the Board of Tax Appeals and the trial court were conducted on the basis of the deposition of H. Robert Martinson, an employee of plaintiff, various exhibits introduced in connection with the…