Jensen 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 that the duty to file is triggered when income is earned rather than when tax liability is ultimately assessed on that income
• holding that violation of Utah open courts provision results where taxpayer is unable to deposit full amount of taxes, interest, and penalties as required by statute as condition to appeal of tax assessment
• holding that violation of Utah open courts provision results where taxpayer is unable to deposit full amount of taxes, interest, and penalties as required by statute as condition to appeal of tax assessment
• finding that “to the extent that [Utah Code Ann.] § 59-1-505 precludes reasonable access to judicial review, it violates the open courts provision”
• requiring taxpayers to deposit the full amount of taxes before seeking review violates the open courts provision of the Utah Constitution, as applied to the plaintiff who could not afford such deposit
• payment of assessed taxes, penalties and interest as precondition to suit “not unconstitutional in all cases,” but only those in which taxpayer financially barred from prosecuting appeal

Source: CourtListener parenthetical corpus (CC0).