Tax Law
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1-6 of 103 results
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Summit Water v. Utah State Tax Commission
July 29, 2011
The Utah Supreme Court clarified that constitutional tax exemptions for water distribution systems apply to all artificial watering of land, not just agricultural irrigation.- Administrative Appeals
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- Civil Appeals
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- Utah Supreme Court
What standard applies when district courts review Tax Commission decisions?T-Mobile v. Tax Comm. and Counties
June 3, 2011
This case establishes that tax courts must conduct truly independent proceedings without deferring to prior Tax Commission assessments and that accounting goodwill cannot be taxed as property under Utah law.- Administrative Appeals
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- Tax Law
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Ivory Homes v. Tax Commission
September 27, 2011
The Utah Supreme Court clarified that tax refund statutes require commission error and that taxpayers cannot retroactively restructure completed transactions through post-transaction documentation.- Administrative Appeals
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- Tax Law
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Benjamin v. Utah State Tax Commission
March 4, 2011
Utah resident individuals are subject to income tax on all income regardless of whether they qualify under the domicile test or the statutory test for residency.- Administrative Appeals
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Steiner v. Tax Commission
August 14, 2019
The Utah Supreme Court upheld the state’s residency-based income tax system against dormant commerce challenges, declining to extend federal precedent into new territory.- Administrative Appeals
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- Civil Appeals
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- Utah Court of Appeals
What must property owners prove to successfully challenge tax assessments in Utah?Fraughton v. Tax Commission
January 10, 2019
Property owners challenging tax assessments must provide concrete evidence supporting their claims, not just theoretical arguments about promised zoning changes.- Administrative Appeals
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- Civil Appeals


