(Download) "Lockheed Aircraft Corporation v. State Tax" by Supreme Court Of Utah " Book PDF Kindle ePub Free
eBook details
- Title: Lockheed Aircraft Corporation v. State Tax
- Author : Supreme Court Of Utah
- Release Date : January 06, 1977
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 64 KB
Description
CROCKETT, Justice: Lockheed Aircraft Corporation and its subsidiary, Lockheed Missiles, appeal from a decision of the State
Tax Commission denying their claim for a refund of taxes and affirming a deficiency assessment. The gravamen of their appeal is that the Commission was mistaken in ruling that these two companies were not qualified to
file a consolidated tax return because they did not constitute an "affiliated group" within the meaning of Sec. 59-13-23,
U.C.A. 1953, discussed below.
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