Consolidated Uranium Mines, Inc. v. Tax Commission

4 Utah 2d 236 (1955)

291 P.2d 895

CONSOLIDATED URANIUM MINES, INC., A CORPORATION, PLAINTIFF,

v.

TAX COMMISSION OF THE STATE OF UTAH, DEFENDANT.

No. 8339.

Supreme Court of Utah.

December 21, 1955.

Gustin, Richards & Mattsson, Salt Lake City, for plaintiff.

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

WADE, Justice.

Review of a decision of the Tax Commission assessing a mine occupation tax against the Consolidated Uranium Mines, Inc. under the provisions of Sections 59-5-66 and 59-5-67, U.C.A. 1953, which insofar as pertinent here read as follows:

"59-5-66. Definitions. — (a) The term, `person,' as…