Legal Opinion

Kennecott Copper Corp. v. State Tax Commission

Utah Supreme Court

Decided January 24, 1972No. 12498PublishedCited by 10 opinions

1Opinion of the Court

TUCKETT, Justice:

Certiorari to the State Tax Commission to review a decision of the Commission assessing a deficiency franchise tax assessment against- plaintiffs for the years 1967 and 1968.

Kennecott Copper Corporation is a New York corporation and the other corporations named as plaintiffs herein are wholly owned subsidiary corporations of Kenne-cott and all have qualified to do business in the state of Utah.

These proceedings resulted after the auditing division of the State Tax Commission proposed a deficiency assessment against Kennecott and its affiliated corporations and plaintiffs…

2Cases cited7 opinions

  1. General Motors Corp. v. WashingtonSupreme Court of the United States · 1964
  2. Llinois Central Railroad v. MinnesotaSupreme Court of the United States · 1940
  3. General Motors Corp. v. District of ColumbiaSupreme Court of the United States · 1965
  4. Kennecott Copper Co. v. State Tax CommissionUtah Supreme Court · 1950
  5. Western Contracting Corp. v. State Tax CommissionUtah Supreme Court · 1966

2 more not listed; retrieve them via the Exa API.

3Cited by10 opinions

  1. Amoco Production Co. v. Armold, Director of TaxationSupreme Court of Kansas · 1974
  2. Hellertown Manufacturing Co. v. CommonwealthSupreme Court of Pennsylvania · 1978
  3. St. Johnsbury Trucking Co. v. StateSupreme Court of New Hampshire · 1978
  4. Continental Telephone Co. of Utah v. State Tax CommissionUtah Supreme Court · 1975
  5. Hellertown Manufacturing Co. v. CommonwealthCommonwealth Court of Pennsylvania · 1976

5 more not listed; retrieve them via the Exa API.

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