Legal Opinion
Western Contracting Corp. v. State Tax Commission
Utah Supreme Court
Decided May 17, 1966No. 10322PublishedCited by 9 opinions
1Opinion of the Court
CALLISTER, Justice.
Review of a decision of the State Tax ■Commission imposing a corporation fran■chise tax deficiency assessment upon the ^plaintiff in the sum of $32,913.59.
Plaintiff is an Iowa corporation, qualified to do business in ■ the State of Utah, engaged in the general construction business. In 1958, it entered into a contract with Kennecott Copper Corporation to perform certain stripping operations within this state.
During the calendar year 1962, plaintiff was also engaged in several projects in other states. On several of these projects it suffered rather heavy losses. Excluding…
2Cases cited12 opinions
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
- Butler Brothers v. McColganCalifornia Supreme Court · 1941
- Superior Oil Co. v. Franchise Tax BoardCalifornia Supreme Court · 1963
7 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- GTE v. Revenue Cabinet, Commonwealth of KentuckyKentucky Supreme Court · 1994
- Kennecott Copper Corp. v. State Tax CommissionUtah Supreme Court · 1972
- Brunswick Corp. v. Director, Div. of TaxationNew Jersey Tax Court · 1991
- Utah Construction & Mining Co. v. CommissionOregon Tax Court · 1969
- Coca Cola Co. v. Department of RevenueOregon Tax Court · 1974
4 more not listed; retrieve them via the Exa API.