Legal Opinion
Pacific States Cast Iron Pipe Co. v. State Tax Commission
Utah Supreme Court
Decided February 20, 1962No. 9493PublishedCited by 6 opinions
1Opinion of the Court
HENRIOD, Justice.
Review of a tax assessment levied for alleged sales tax liability incident to the sale of pipe to a nonresident purchaser taking delivery, not by common carrier, but in his own equipment at the pipe company’s foundry in Utah, delivering it himself to an out-of-state destination designated in the contract. Reversed.
The question: whether under the facts of this case, delivery in Utah to the purchaser, coupled with actual transportation by him to an out-of-state destination transmutes an erstwhile interstate shipment, whose taxa-bility by Utah concededly would be invalid, as…
2Cases cited8 opinions
- Dahnke-Walker Milling Co. v. BondurantSupreme Court of the United States · 1921
- Richfield Oil Corp. v. State Board of EqualizationSupreme Court of the United States · 1946
- The Pipe Line CasesSupreme Court of the United States · 1914
- A. G. Spalding & Bros. v. EdwardsSupreme Court of the United States · 1923
- Hughes Brothers Timber Co. v. MinnesotaSupreme Court of the United States · 1926
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- State Tax Commission v. Pacific States Cast Iron Pipe Co.Supreme Court of the United States · 1963
- Dodgen Industries, Inc. v. Iowa State Tax CommissionSupreme Court of Iowa · 1968
- OGDEN UNION RAILWAY AND DEPOT COMPANY v. State Tax CommissionUtah Supreme Court · 1964
- Rite Tile Company v. StateSupreme Court of Alabama · 1965
- Pacific States Cast Iron Pipe Co. v. State Tax CommissionUtah Supreme Court · 1963
1 more not listed; retrieve them via the Exa API.