Legal Opinion

Riley Stoker Corporation v. State Tax Commission

Utah Supreme Court

Decided March 17, 1955No. 8257Published

1Opinion of the Court

3 Utah 2d 164 (1955)

280 P.2d 967

RILEY STOKER CORPORATION, A CORPORATION, PLAINTIFF,

v.

STATE TAX COMMISSION OF UTAH, DEFENDANT.

No. 8257.

Supreme Court of Utah.

March 17, 1955.

Ray, Quinney & Nebeker, Salt Lake City, for plaintiff.

C. Preston Allen, Salt Lake City, for defendant.

CROCKETT, Justice.

Riley Stoker Corporation of Worcester, Massachusetts sold, delivered and constructed four large steam generating plants in Utah between the years 1947 and 1953. It paid no corporate franchise taxes to the state upon the assumption that the transaction was one in interstate commerce which the state could not…

2Cases cited16 opinions

  1. Gibbons v. OgdenSupreme Court of the United States · 1824
  2. Browning v. City of WaycrossSupreme Court of the United States · 1914
  3. York Manufacturing Co. v. ColleySupreme Court of the United States · 1918
  4. General Railway Signal Co. v. Virginia Ex Rel. State Corporation Comm'nSupreme Court of the United States · 1918
  5. Norfolk & Western Railroad v. PennsylvaniaSupreme Court of the United States · 1890

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

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API