Walker Center Corp. v. State Tax Commission

TUCKETT, Justice:

This matter is now before the court for a review of the decision of the State Tax Commission assessing corporate franchise taxes against the plaintiff for the year 1966.

The Walker Center Corporation, plaintiff, was incorporated under the laws of Utah on March 27, 19S9. The corporation after that date filed all corporation franchise tax returns and paid all taxes due the State of Utah. It did not file a corporation franchise tax return for 1966 and after a decision by the Commission that the corporation did in fact owe the taxes for the year 1966 the matter came before the…