# Utah Concrete Products Corp. v. State Tax Commission

> Utah Supreme Court · April 25, 1942 · 101 Utah 513

URL: https://www.frixlaw.com/law-library/cases/3987074

## Case

- **Full name:** Utah Concrete Products Corporation v. State Tax Commission.
- **Court:** Utah Supreme Court
- **Decided:** April 25, 1942
- **Citations:** 101 Utah 513; 125 P.2d 408; 1942 Utah LEXIS 19
- **Precedential status:** Published
- **Opinion:** Concurrence by Larson
- **Judges:** Wolfe, Larson, Moffat, McDonough, Pratt
- **Cited by:** 22 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/3987074

## How later opinions describe it (automated extraction)

- holding that sales made to contractor who builds roads for the state are not sales to the state and therefore are not exempt

## Opinion text

LARSON, Justice
(concurring).
I am uncertain whether the opinion of Mr. Justice WOLFE is to be interpreted as disapproving the rule laid down in
Western Leather & Finding Co.
v.
State Tax Commission,
87 Utah 227 , 48 P. 2d 526 , or whether it is intended to reaffirm the doctrine therein laid down and distinguish this case from that one. I am unable to see any logical distinction or any sound or reasonable basis for distinguishing the two cases. I have always thought the Western Leather case unsound. If the holding in that case is still to
*523
stand as a correct statement of the law then the conclusions reached by Mr. Justice WOLFE, in the present case are unsound. It is because I think the decision in this cáse by necessary implication overrules and disapproves the Western Leather case that I concur herein.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/3987074. Public record. Not legal advice.