Utah Oil Refining Co. v. Hendrix

PORTER, Justice.

This is an original proceeding in this court whereby plaintiff seeks a writ of mandate to compel defendants to obey an order of the State Tax Commission. The petition of plaintiff, the answer of defendants and plaintiff’s motion to strike the affirmative defenses set out in the answer constitute the pleadings. Briefs having been filed, and oral argument in open court having been heard, the matter is now before this court for determination.

The underlying facts as set out in plaintiff’s petition are admitted by the answer of defendants. Plaintiff is the owner of a terminal tank…