Legal Opinion
Orton v. UTAH STATE TAX COM'N, COLL. DIV.
Court of Appeals of Utah
Decided November 12, 1993No. 930320-CAPublishedCited by 3 opinions
1Opinion of the Court
OPINION
RUSSON, Associate Presiding Judge:
Worth L. and Annette C. Orton seek review of a decision of the Utah State Tax Commission holding them liable for nonpayment of state income taxes for the years 1983-89. We affirm.
FACTS
On November 20, 1990, the Utah State Tax Commission (Tax Commission) assessed the Ortons with unpaid individual income tax totaling $14,515 for the years 1983-89, plus penalties and interest at the statutory rate of twelve percent per year. The Ortons petitioned for redetermination of the assessment. Following a hearing in April 1992, the Tax Commission found the Ortons…
2Cases cited19 opinions
- Consolo v. Federal Maritime CommissionSupreme Court of the United States · 1966
- Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
- State v. ThurmanUtah Supreme Court · 1993
- Morton International, Inc. v. Auditing Division of the Utah State Tax CommissionUtah Supreme Court · 1991
- Grace Drilling Co. v. Board of ReviewCourt of Appeals of Utah · 1989
14 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Hercules Inc. v. Utah State Tax CommissionCourt of Appeals of Utah · 1994
- Clements v. State Tax Com'n, Coll. Div.Court of Appeals of Utah · 1995
- Lassche v. Utah State Tax CommissionCourt of Appeals of Utah · 1993