Ogden Union Railway and Depot Company v. State Tax Commission of Utah

CROCKETT, Justice.

Rehearing was granted to reconsider only one issue dealt with in our previous decision, which reviewed an order of the Tax Commission assessing deficiency sales and use taxes against the plaintiff. 16 Utah 2d 23, 395 P.2d 57 (1964).

The plaintiff corporation, owned jointly by the Union Pacific Railroad Co. and Southern Pacific Co. furnishes them depot .facilities and related services in Ogden. In the former opinion we held (1) that a number of the activities carried on by the plaintiff for its parent companies, such as cleaning, lubricating and other services refurbishing…