Pacific Intermountain Express Co. v. State Tax Commission

CROCKETT, Justice.

Pacific Intermountain Express Company, plaintiff herein, took over two other transportation companies: Orange Transportation Company and Collett Tank Lines. The merger of the companies was accomplished by the plaintiff acquiring all of the capital stock of the two corporations just mentioned and by taking over their transportation equipment consisting of trucks, semi-trailers and the tractors (motor units) used to pull them.

The dispute here had its origin in the refusal of the Tax Commission to honor the transfers of title or register the vehicles to plaintiff until sales…