95-0506 to 95-0507, 95-0395, 95-0602, 95-1066, 95-1126, 95-1052

Income Tax

Signed 2/29/96

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, : DECISION AND ORDER

Petitioners, )

:

v. )

:

AUDITING DIVISION OF THE ) Appeal No. 95-0506

STATE TAX COMMISSION, :

STATE OF UTAH, )

:

Respondent. ) Tax Type: Income

_____________________________________

XXXXX,

Petitioner, )

:

v. )

:

AUDITING DIVISION OF THE ) Appeal No. 95-0507

STATE TAX COMMISSION, :

STATE OF UTAH, )

:

Respondent. ) Tax Type: Income

_____________________________________

XXXXX,

Petitioner, )

:

v. )

:

AUDITING DIVISION OF THE ) Appeal No. 95-0395

STATE TAX COMMISSION, :

STATE OF UTAH, )

:

Respondent. ) Tax Type: Income

_____________________________________

XXXXX, ) DECISION AND ORDER

:

Petitioner, )

:

v. )

:

AUDITING DIVISION OF THE ) Appeal No. 95-0602

STATE TAX COMMISSION, :

STATE OF UTAH, )

:

Respondent. ) Tax Type: Income

_____________________________________

XXXXX,

Petitioner, )

:

v. )

:

AUDITING DIVISION OF THE ) Appeal No. 95-1066

STATE TAX COMMISSION, :

STATE OF UTAH, )

:

Respondent. ) Tax Type: Income

_____________________________________

XXXXX, : DECISION AND ORDER

Petitioners, )

v. :

)

AUDITING DIVISION OF THE : Appeal No. 95-1126

STATE TAX COMMISSION, )

STATE OF UTAH, :

)

Respondent. : Tax Type: Income

_____________________________________

XXXXX,

Petitioner, ) DECISION AND ORDER

:

v. )

:

AUDITING DIVISION OF THE ) Appeal No. 95-1052

STATE TAX COMMISSION, :

STATE OF UTAH, )

:

Respondent. ) Tax Type: Income

_____________________________________

STATEMENT OF CASE

The parties in each of the above referenced appeals have stipulated that the decision of the Commission in the cases of XXXXX vs. Operation Division of the Utah State Tax Commission, Appeal No. 94-2254, and XXXXX vs. Operation Division of the Utah State Tax Commission, Appeal No. 94-2153, shall apply to all cases and that a consolidated decision is to be issued which is consistent with the decision in the XXXXX and XXXXX cases.

The Commission issued its decision in the XXXXX and XXXXX cases on XXXXX.

DECISION AND ORDER

Based upon the foregoing, for the reasons set forth in the XXXXX and XXXXX cases, Appeal Nos. 94-2254 and 94-2153, a copy of which decision is attached hereto, it is the decision of the Utah State Tax Commission that Petitioners do not qualify for the exemption they seek, and they should not receive the refund for which they applied. Accordingly, the decisions of Respondent to deny the refunds are hereby affirmed, and the Petitions for Redetermination are hereby denied. It is so ordered.

DATED this 29 day of February, 1996.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

NOTICE: You have twenty (20) days after the date of a Final Order to file a Request for Reconsideration with the Commission. If you do not file a Request for Reconsideration with the Commission, you have thirty (30) days after the date of a Final Order to file a.) a Petition for Judicial Review in the Supreme Court, or b.) a Petition for Judicial Review by trial de novo in District Court. (Utah Administrative Rule R861-1A-5(P) and Utah Code Ann. ''59-1-601(1), 63-46b-13 et. seq.)

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