Young Electric Sign Co. v. Utah State Tax Commission

WADE, Justice.

This case is here on a writ to review a deficiency assessment for sales taxes for the period from July 1, 1950, to June 30, 1953, by the defendant State Tax Commission against the two plaintiffs corporations, Young Electric Sign Co. and Young Electric Sign Co., Inc. Both corporations do the same kind of business and the books and records of both are kept at the office of the Young Electric Co. in Salt Lake City, Utah, and the same method of accounting is used for both. The questions involved pertain to both companies so no distinction as to either will be made in this opinion…