Legal Opinion
Fitzpatrick v. State Tax Commission
Utah Supreme Court
Decided November 18, 1963No. 9819PublishedCited by 5 opinions
1Opinion of the Court
CROCKETT, Justice.
Eleanor F. Fitzpatrick seeks review of an income tax deficiency assessed against her by the State Tax Commission for the year, 1960. The subject matter of the tax in question is payments to plaintiff from the Kearns-Tribune Corporation, her deceased husband’s employer, under a contract by which it agreed to make certain payments to him, or in the event of his death, to his wife, the plaintiff.
John F. Fitzpatrick was for many years the President and General Manager of the corporation. The contract referred to was made in June, 1960, in contemplation of his retirement or…
2Cases cited20 opinions
- Gladys W. Simpson v. United StatesCourt of Appeals for the Seventh Circuit · 1958
- Bausch's Estate v. Commissioner of Internal Revenue (Two Cases)Court of Appeals for the Second Circuit · 1951
- Poorman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1942
- Jones v. CommissionerUnited States Tax Court · 1943
- Olson Construction Company v. State Tax CommissionUtah Supreme Court · 1961
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3Cited by5 opinions
- Austin Liquor Mart, Inc. v. Department of RevenueIllinois Supreme Court · 1972
- State Ex Rel. Williams v. AdamsIdaho Supreme Court · 1965
- Moore v. O'CheskeyNew Mexico Court of Appeals · 1974
- Austin Liquor Mart, Inc. v. Department of RevenueIllinois Supreme Court · 1972
- Fitzpatrick v. State Tax CommissionUtah Supreme Court · 1963