GREATER PARK CITY CO. v. TAX COM'N

No. 970269-CA.

954 P.2d 873 (1998)

GREATER PARK CITY COMPANY, a Utah corporation, Petitioner, v. TAX COMMISSION, OPERATIONS DIVISION, Respondent.

Court of Appeals of Utah.

February 26, 1998.


Attorney(s) appearing for the Case

Gordon Strachan and M. Alex Natt, Park City, for Petitioner.

Jan Graham and Clark L. Snelson, Salt Lake City, for Respondent.

Before BENCH, GREENWOOD and JACKSON, JJ.


OPINION

BENCH, Judge:

Greater Park City Company (GPCC) seeks review of the Utah State Tax Commission's (Commission) decision denying its claims for a sales tax refund. The Commission ruled that GPCC lacked standing to claim a refund because it was not the taxpayer that paid the sales tax. We affirm.

BACKGROUND

GPCC is a Utah corporation that operates the Park City Mountain Resort, formerly known as the Park City Ski Area. In winter months...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases