Legal Opinion
Hardy v. State Tax Commission
Utah Supreme Court
Decided March 15, 1977No. 14418Published
1Opinion of the Court
561 P.2d 1064 (1977)
Frederick R. HARDY and Erik H. Madsen, Plaintiffs,
v.
STATE TAX COMMISSION of Utah, Defendant.
No. 14418.
Supreme Court of Utah.
March 15, 1977.
F. Burton Howard, of Boyden, Kennedy, Romney & Howard, Salt Lake City, for plaintiffs.
Vernon B. Romney, Atty. Gen., G. Blaine Davis, Michael L. Deamer, Asst. Attys. Gen., Salt Lake City, for defendant.
CROCKETT, Justice:
The petitioners are dentists who attack the decision of the Tax Commission that they should pay sales tax on the materials which they purchase and use in rendering dental services to their patients.
The position of the Tax…
Also in this document: Concurrence.
2Cases cited20 opinions
- Atlantic Refining Co. v. Federal Trade CommissionSupreme Court of the United States · 1965
- Gilbertville Trucking Co. v. United StatesSupreme Court of the United States · 1962
- Western Leather & Finding Co. v. State Tax CommissionUtah Supreme Court · 1935
- Union Portland Cement Co. v. State Tax CommissionUtah Supreme Court · 1946
- City of St. Louis v. SmithSupreme Court of Missouri · 1938
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