Kennecott Copper Corp. v. State Tax Commission

(special and supplemental concurrence).

Although the Tax Commission purported to follow the formula method (Massachusetts Formula) authorized under 80-13-21 (6) U.C.A.1943,1 review of this case clearly indicates that it regards the result obtained *321from a literal application of that formula as producing an unrealistic and inequitable result insofar as the taxpayer is concerned. Illustrative of this are the figures for 1942 as set forth in the Commission’s brief as a typical year. (All sums are given in round figures.) In that year the Utah Mine produced 86 million dollars gross income which…