State Tax Commission v. Wright

STEWART, Justice:

The defendant, Warren S. Wright, acting pro se, seeks review of the trial court’s denial of a motion to dismiss a warrant of judgment to recover a four-year underpayment of income taxes. Defendant argued in the court below, and seeks to raise here, constitutional questions as to the validity of the tax. We affirm the lower court’s dismissal.

Defendant appeared in the court below in a supplemental proceeding pursuant to Rule 69 of the Utah Rules of Civil Procedure. The sole purpose of the hearing was to determine the location and amount of the defendant’s property for the…