Surety Life Insurance v. State Tax Commission

WADE, Chief Justice.

Surety Life Insurance Company, plaintiff herein, seeks review of a decision of the State Tax Commission of Utah, defendant herein, refusing to allow a deduction in plaintiff’s insurance tax return for 1959 for the full amount paid by plaintiff for an examination of its business conducted by defendant.

Plaintiff is a stock legal reserve life insurance company organized and domiciled in Utah. During the year 1959 plaintiff was qualified and doing business in a number of states besides Utah. Under the pro*276visions of Sec. 31-3-1, U.C.A.19531 the Insurance Commissioner is…