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ILLINOIS POWDER MFG. CO. v. STATE TAX COMMISSION

No. 7415.

117 Utah 511 (1950)

217 P.2d 580

ILLINOIS POWDER MFG. CO. v. STATE TAX COMMISSION et al.

Supreme Court of Utah.

Decided April 25, 1950.

Attorney(s) appearing for the Case

Callister, Callister & Lewis, Salt Lake City, for plaintiff.

Clinton D. Vernon, Atty. Gen., G. Hal Taylor, Salt Lake City, for respondents.

WADE, Justice.

Certiorari to review an order of the State Tax Commission of Utah denying a refund of taxes paid by Illinois Powder Manufacturing Company on a deficiency assessment for Use Taxes allegedly due for the period from 1940 to 1943 inclusive.

The facts are not in dispute. The plaintiff is a foreign corporation authorized and doing business within the State of Utah...

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