Utah State Tax Commission v. Erekson

Plaintiff Utah State Tax Commission petitioned the district court below to enforce a Tax Commission subpoena served on defendant for the production of his books and records for the tax years 1979 through 1982. Defendant appeals the trial court’s finding of contempt and sentence. We dismiss the appeal for lack of jurisdiction because of the complete absence of any final, appealable order from the trial court. Pate v. Marathon Steel Co., Utah, 692 P.2d 765 (1984).

The district court’s order to show cause why defendant should not be held in contempt was heard in October 1983, and the trial judge…