Legal Opinion
MacFarlane v. Utah State Tax Commission
Utah Supreme Court
Decided April 8, 2006No. 20040956, 20030949, 20030887PublishedCited by 19 opinions
1Opinion of the Court
DURHAM, Chief Justice:
INTRODUCTION
¶ 1 This is a consolidated appeal of judgments of the Fourth Judicial District Court and the Utah State Tax Commission. The common issue is whether Utah Code section 59-10-106 allows the taxpayers to claim a credit against their income taxes for certain corporate franchise taxes paid to California and Texas by the small businesses of which they were shareholders. The Tax Commission argues that the franchise taxes are not included in the category of taxes for which a credit is statutorily allowed. We disagree.
BACKGROUND
¶ 2 Four sets of taxpayers are involved…
2Cases cited24 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- Morton International, Inc. v. Auditing Division of the Utah State Tax CommissionUtah Supreme Court · 1991
- Tarrant v. Department of TaxesSupreme Court of Vermont · 1999
- Jensen v. Intermountain Health Care, Inc.Utah Supreme Court · 1984
19 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- ABCO Enterprises v. Utah State Tax CommissionUtah Supreme Court · 2009
- Duke v. GrahamUtah Supreme Court · 2007
- Harvey v. Cedar Hills CityUtah Supreme Court · 2010
- Ivory Homes, Ltd. v. Utah State Tax CommissionUtah Supreme Court · 2011
- Alliant Techsystems, Inc. v. Salt Lake County Board of EqualizationUtah Supreme Court · 2012
14 more not listed; retrieve them via the Exa API.