Legal Opinion
Mandell v. Auditing Division of Utah State Tax Commission
Utah Supreme Court
Decided May 23, 2008No. 20060521PublishedCited by 5 opinions
1Opinion of the Court
PARRISH, Justice:
INTRODUCTION
T1 This petition for review asks us to determine whether the state of Utah has the authority to tax the proceeds of a settlement received by Dennis Mandell and his wife, Kathy (the "Mandells"). The settlement resolved a lawsuit that Dennis Mandell ("Man-dell") filed in Nevada some two years after he and Kathy moved from Utah. The Auditing Division of the Utah State Tax Commission (the "Auditing Division") determined that the settlement proceeds were taxable because they related to the sale of assets of an S corporation doing business in Utah. As a result, the…
2Cases cited34 opinions
- Bose Corp. v. Consumers Union of United States, Inc.Supreme Court of the United States · 1984
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
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3Cited by5 opinions
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- Prince v. State Department of RevenueCourt of Civil Appeals of Alabama · 2010