James v. Utah State Tax Commission, 2006 UT 25 (UT 4/28/2006)

Core Citations

OVERRULES OTHER CASE

• Spector Motor Service v. Connor v. 29 8212 30, 1950

This document cites

• California - Gray v. Franchise Tax Board
• Georgia - Chilivis v. Intern. Bus. Mach. Corp.
• Indiana - Aztar Ind. Gaming v. Dept. of State Revenue
• Idaho - Canty v. Idaho State Tax Com'n
• Federal Cases - Complete Auto Transit, Inc v. Brady



See all quotations

• Federal Cases - Spector Motor Service v. Connor v. 29 8212 30, 1950
• District of Columbia - Bishop v. District of Columbia, 12871.
• Maryland - Roach v. Comptroller of Treasury
• Mississippi - Manufab, Inc. v. MISSISSIPPI STATE TAX COM'N
• Utah - State v. Schofield
• Utah - Jensen v. Intermountain Health Care, Inc.
• Vermont - Tarrant v. Department of Taxes
• Utah - J. Pochynok Co., Inc. v. Smedsrud
• Utah - Carrier v. Salt Lake County
• Utah - Dick Simon Trucking, Inc. v. UTAH TAX COM'N
• New Mexico - TEAM SPECIALTY v. NEW MEXICO TAXATION DEPT.
• Maryland - State Dept. of Assessments and Taxation v. Belcher
• Arizona - Arizona Dept. of Revenue v. Raby
• Utah - J. M. & M. S. Browning Co. v. State Tax Commission
• Missouri - Robert R. & Signa M. Hermann v. Director of Revenue
• Missouri - Brennan v. Director of Revenue
• US - Reference Stubs - Right to appeal - Venue - County as party in interest
• US - Reference Stubs - S corporation defined
• US - Reference Stubs - Tax Imposed
• US - Reference Stubs - Appeal
• US - Reference Stubs - Election; revocation; termination
• US - Reference Stubs - Rates; Computation Of Tax
• US - Reference Stubs - Exemption from taxation
• US - Reference Stubs - Applicability of IRC relating to treatment of 'S' corporations and shareholders
• US - Reference Stubs - Tax for privilege of exercising corporate franchises within state
• US - Reference Stubs - Taxation of S corporations
• US - Reference Stubs - Standard of review of appellate court
• US - Reference Stubs - Valid election to be 'S' corporation
• US - Reference Stubs - Pass-thru of items to shareholders
• US - Reference Stubs - Va. Code § 58.1-332 Credits For Taxes Paid Other States