Legal Opinion
E. C. Olsen Co. v. State Tax Commission
Utah Supreme Court
Decided April 18, 1946No. 6889PublishedCited by 23 opinions
1Opinion of the Court
WOLFE, Justice.
Certiorari to review the action of the State Tax Commission in finding plaintiff deficient in its sales tax payments as provided for by the Emergency Revenue Act of 1933, c. 63, as amended by Chapter 20, Laws of Utah, 2nd Special Session 1933 and by Chapter 91, Laws of Utah 1935.
Plaintiff corporation has been for many years and now is engaged in the manufacture and/or sale of fruit picking boxes, fertilizers, insecticides, shipping crates and related items. Since the passing of the Emergency Revenue Act of 1933 (Sales Tax Act) plaintiff has not collected sales tax from its…
2Cases cited19 opinions
- United States v. BallinSupreme Court of the United States · 1892
- Buell v. Buckingham & Co.Supreme Court of Iowa · 1864
- Chicago Railways Co. v. Commerce Commission Ex Rel. Chicago Motor Coach Co.Illinois Supreme Court · 1929
- Western Leather & Finding Co. v. State Tax CommissionUtah Supreme Court · 1935
- Utah Hotel Co. v. Industrial CommissionUtah Supreme Court · 1944
14 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Illinois Consolidated Telephone Co. v. Illinois Commerce CommissionIllinois Supreme Court · 1983
- Federal Trade Commission v. Flotill Products, Inc.Supreme Court of the United States · 1967
- Howard Pore, Inc. v. State Commissioner of RevenueMichigan Supreme Court · 1948
- Union Portland Cement Co. v. State Tax CommissionUtah Supreme Court · 1946
- Public Service Commission of the State of New York, v Federal Power Commission, Texas Eastern Transmission Corporation Sun Oil Company, v Federal Power Commission, Texas Eastern Transmission Corporation and Philadelphia Gas Works Division of Ugi Corporation, Intervenors. General Crude Oil Company, v Federal Power Commission, Texas Eastern Transmission Corporation and Philadelphia Gas Works Division of Ugi Corporation, Intervenors. M.H. Marr, v Federal Power Commission, Texas Eastern Transmission Corporation and Philadelphia Gas Works Division of Ugi Corporation, Intervenors. Continental Oil Company, v Federal Power Commission, Texas Eastern Transmission Corporation and Philadelphia Gas Works Division of Ugi Corporation, Intervenors. Texas Eastern Transmission Corporation, v Federal Power Commission, Sun Oil Company, IntervenorsCourt of Appeals for the D.C. Circuit · 1975
18 more not listed; retrieve them via the Exa API.