Legal Opinion
Utah Farm Bureau Insurance v. State Tax Commission
Utah Supreme Court
Decided December 8, 1959No. 8913PublishedCited by 1 opinion
1Opinion of the Court
CROCKETT, Chief Justice.
Utah Farm Bureau Insurance Company seeks review and correction of a decision of the Tax Commission assessing tax liabilities for the years 1953, 1954, 1955 and 1956.
The company was organized in 1950, under what is now Chapter 6, Title 31, U.C.A.1953, as a stock insurance company. It so operated until October 31, 1954, at which time, by amendment to its articles, and without interruption of business activities, it changed to a County Mutual Fire Insurance Company as permitted by Chapter 21 of Title 31, U.C.A.1953.
During its operations as a stock company the tax…
2Cases cited9 opinions
- Penn Mutual Life Insurance v. LedererSupreme Court of the United States · 1920
- New York Life Insurance v. BurbankSupreme Court of Iowa · 1927
- Pacific Intermountain Express Co. v. State Tax CommissionUtah Supreme Court · 1958
- Northwestern Mutual Life Insurance v. RobertsCalifornia Supreme Court · 1918
- Mutual Benefit Life Insurance Co. of Newark v. RichardsonCalifornia Supreme Court · 1923
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Surety Life Insurance v. State Tax CommissionUtah Supreme Court · 1962