Aldrich v. State Tax Commission of Utah

Utah Supreme Court October 9, 1942

Aldrich v. State Tax Commission of Utah, 129 P.2d 887 (Utah 1942)

102 Utah 233; 1942 Utah LEXIS 55

Larson, Wolfe, McDonough, Moffat, Pratt

Concurring Opinion

WOLFE, Justice

(concurring).

I concur in the results for the reasons stated in the case of Untermyer v. State Tax Commission.

PRATT, J., on leave of absence.

Opinion of the Court

LARSON, Justice.

This cause was previously before this court, 102 Utah ..., 116 P. 2d 923, where the facts are fully stated. Upon authority of the case of Untermyer v. State Tax Commission, 102 Utah 214, 129 P. 2d 881, decided this day, the judgment is reversed and the cause remanded to the District Court for further proceedings holding the estate subject to tax and the determination of the amount.

*234 Costs to appellant.

McDonough, j., concurs. MOFFAT, C. J., concurs in the result.

Reference

Full Case Name: Malcolm P. Aldrich and Mary S. Harkness, Administrators With the Will Annexed of the Estate, Etc. v. State Tax Commission of Utah, Union Pacific Railroad Company.
Status: Published