Legal Opinion

Miller Theatres v. Tax Commission

Utah Supreme Court

Decided March 7, 2024No. Case No. 20220345PublishedCited by 1 opinion

1Opinion of the Court

This opinion is subject to revision before final publication in the Pacific Reporter

2024 UT 8

IN THE SUPREME COURT OF THE STATE OF UTAH LARRY H. MILLER THEATRES, INC., et al.,* Petitioners, v. UTAH STATE TAX COMMISSION, SALT LAKE COUNTY BOARD OF EQUALIZATION, et al.,* Respondents. No. 20220345 Heard September 6, 2023 Filed March 7, 2024 On Petition for Review of Agency Decision Utah State Tax Commission Judge Jan Marshall No. 20-2085 Attorneys*: Steven P. Young, Nathan R. Runyan, Rebecca L. Taylor, Salt Lake, David J. Crapo, John T. Deeds, Bountiful, for petitioners Sean D. Reyes, Att’y Gen.,…

2Cases cited4 opinions

  1. Bagley v. BagleyUtah Supreme Court · 2016
  2. Graves v. North Eastern Services, Inc.Utah Supreme Court · 2015
  3. Rutherford v. Talisker Canyons Fin., Co.Utah Supreme Court · 2019
  4. Summit Operating, LLC v. Utah State Tax CommissionUtah Supreme Court · 2012

3Cited by1 opinion

  1. State v. McManigalCourt of Appeals of Utah · 2025

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