Legal Opinion
Riley Stoker Corporation v. State Tax Commission
Utah Supreme Court
Decided March 17, 1955No. 8257PublishedCited by 3 opinions
1Opinion of the Court
CROCKETT, Justice.
Riley Stoker Corporation of Worcester, Massachusetts sold, delivered and constructed four large steam generating plants in Utah between the years 1947 and 1953. It paid no corporate franchise taxes to the state upon the assumption that the transaction was one in interstate commerce which the state could not burden by taxation,1 and that it was thus not subject to the Utah corporate franchise tax.2 Defendant Tax Commission ruled otherwise, and levied a tax against plaintiff based on the proportion its activities in Utah bore to the entire transactions. Riley Stoker appeals,…
2Cases cited15 opinions
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Browning v. City of WaycrossSupreme Court of the United States · 1914
- York Manufacturing Co. v. ColleySupreme Court of the United States · 1918
- General Railway Signal Co. v. Virginia Ex Rel. State Corporation Comm'nSupreme Court of the United States · 1918
- Norfolk & Western Railroad v. PennsylvaniaSupreme Court of the United States · 1890
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3Cited by3 opinions
- Combustion Engineering, Inc. v. Arizona State Tax CommissionArizona Supreme Court · 1962
- William C. Moore & Co. v. SanchezUtah Supreme Court · 1957
- Riley Stoker Corporation v. State Tax CommissionUtah Supreme Court · 1955