Chicago Bridge & Iron Co. v. State Tax Commission

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding Utah’s taxation of purchases of personal property from Utah vendors does not violate Commerce Clause despite prior improvident payment of use tax in another jurisdiction
• holding manufacturer and installer of mixing tanks ultimate consumer and subject to tax
• applying reasonableness review to Tax Commission’s determination individual is a “real property contractor” because such determination is based in part on law and in part on fact
• applying reasonableness review to Tax Commission's determination individual is a \real property contractor\ because such determination is based in part on law and in part on fact
• \[W]hether a taxpayer is a real property contractor or not is a ruling that is based in part on law and in part on fact.\
• \[Wlhether a taxpayer is a real property contractor or not is a ruling that is based in part on law and in part on fact.\

Source: CourtListener parenthetical corpus (CC0).