Legal Opinion
Clements v. State Tax Com'n, Coll. Div.
Court of Appeals of Utah
Decided March 31, 1995No. 940664-CAPublishedCited by 2 opinions
1Opinion of the Court
OPINION
BILLINGS, Judge:
We have determined- that “[t]he facts and legal arguments are adequately presented in the briefs and record and the decisional process would not be significantly aided by oral argument.” Utah R.App.P. 29(a)(3).
William Clements seeks review of a decision of the Utah State Tax Commission (Commission) holding him liable for unpaid state income taxes for the years 1987-1991 and for a penalty for intent to evade taxes. We affirm in part, and reverse and remand in part.
FACTS
William Clements (Petitioner) has been a pilot for Delta Airlines since 1969. From 1970 to 1984, he and…
2Cases cited9 opinions
- Grace Drilling Co. v. Board of ReviewCourt of Appeals of Utah · 1989
- Idaho State Insurance Fund v. HunnicuttIdaho Supreme Court · 1986
- Union Pacific Railroad v. Auditing Division of the Utah State Tax CommissionUtah Supreme Court · 1992
- Jensen v. State Tax CommissionUtah Supreme Court · 1992
- Silver v. Auditing Division of the State Tax CommissionUtah Supreme Court · 1991
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Benjamin v. Utah State Tax CommissionUtah Supreme Court · 2011
- Benjamin v. UTAH STATE TAX COM'NUtah Supreme Court · 2011