Lewis v. Utah State Tax Commission

118 Utah 72 (1950)

218 P.2d 1074

LEWIS

v.

UTAH STATE TAX COMMISSION et al.

No. 7311.

Supreme Court of Utah.

Decided May 26, 1950.

Dan S. Bushnell, Salt Lake City, for plaintiff.

G. Hal Taylor, Salt Lake City, for defendants.

WOLFE, Justice.

Certiorari to review a deficiency sales tax assessment made by the defendant, State Tax Commission, against the plaintiff, Orson Lewis, doing business as Lewis Bros. Stages. The only question to be determined is what construction should be given to the term "street railway fares" as that term is used in 80 — 15 — 4, Utah Code Ann. 1943, which provides:

"From and after…