Legal Opinion

Tischmak v. Tax Commission

Utah Supreme Court

Decided July 25, 2025No. Case No. 20230443PublishedCited by 1 opinion

1Opinion of the Court

This opinion is subject to revision before final publication in the Pacific Reporter

2025 UT 24

IN THE SUPREME COURT OF THE STATE OF UTAH TERRY TISCHMAK, Petitioner, v. UTAH STATE TAX COMMISSION, Respondent. No. 20230443 Heard December 11, 2024 Filed July 25, 2025 On Petition for Review of Agency Decision Utah State Tax Commission, Auditing Division The Honorable Jane Phan No. 21-1478 Attorneys: Michael D. Black, Salt Lake City, for petitioner Derek E. Brown, Att’y Gen., Sarah Goldberg, Asst. Solic. Gen., Salt Lake City, for respondent JUSTICE PETERSEN authored the opinion of the Court, in…

2Cases cited24 opinions

  1. United States v. SalernoSupreme Court of the United States · 1987
  2. Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
  3. Saenz v. RoeSupreme Court of the United States · 1999
  4. Connelly v. Steel Valley School DistrictCourt of Appeals for the Third Circuit · 2013
  5. Attorney General of New York v. Soto-LopezSupreme Court of the United States · 1986

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3Cited by1 opinion

  1. McCaffrey v. AndersonUtah Supreme Court · 2026

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