Archer v. Arnovitz

Plaintiff, as receiver of the Starlene Gas & Oil Company, a corporation engaged in the business of importing and distributing gasoline and motor fuels within the State of Utah, was duly licensed under the provisions of law as a distributor of motor fuels and as such was required by the State Tax Commission to pay a tax on gasoline sold or used by him in the state. The taxes were paid by the receiver under protest, and he thereafter brought this action to recover the money so paid. A demurrer to plaintiff’s complaint was sustained by the trial court and plaintiff elected not to further plead.…