Legal Opinion

Chris & Dick's Lumber & Hardware v. Tax Commission

Utah Supreme Court

Decided April 24, 1990No. 880188Published

1Opinion of the Court

791 P.2d 511 (1990)

CHRIS & DICK'S LUMBER AND HARDWARE, a Utah corporation, Petitioner,

v.

TAX COMMISSION OF the STATE OF UTAH, Respondent.

No. 880188.

Supreme Court of Utah.

April 24, 1990.

R. LaMar Bishop, Salt Lake City, for petitioner.

R. Paul Van Dam, Stephen G. Schwendiman, Bryce H. Pettey, Salt Lake City, for respondent.

ZIMMERMAN, Justice:

Chris & Dick's Lumber and Hardware, Inc., seeks a writ of review of a final decision of the Utah State Tax Commission ordering Chris & Dick's to pay a 10 percent penalty, plus interest, on over $90,000 due on an untimely filed prepayment of sales tax return.…

Also in this document: Concurring in part, dissenting in part.

2Cases cited26 opinions

  1. Finley v. United StatesSupreme Court of the United States · 1989
  2. United States v. MoniaSupreme Court of the United States · 1943
  3. State v. LaffertyUtah Supreme Court · 1988
  4. Anderson v. Pacific Coast Steamship Co.Supreme Court of the United States · 1912
  5. Blue Cross and Blue Shield v. StateUtah Supreme Court · 1989

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