95-1064

Income

Signed 12/8/95

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

Petitioners, ) ORDER

v. )

CUSTOMER SERVICE DIVISION OF ) Appeal No. 95-1064

THE UTAH STATE TAX COMMISSION,:

) Account Nos. XXXXX

: and XXXXX

Respondent. ) Tax Type: Income

_____________________________________

Based upon the attached Stipulation of the parties, the Tax Commission hereby approves settlement of this matter as set forth in the Stipulation. It is so Ordered.

DATED this 12th day of January, 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.)

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX, )

) STIPULATION

Petitioners, )

)

vs. ) Appeal No. 95‑1064

)

CUSTOMER SERVICE DIVISION OF )

THE UTAH STATE TAX COMMISSION,)

Respondent. )

_____________________________________

1. Petitioners filed a timely request for refund of federal retirement income based on the District Court's Order on Joint Agreement and Refund Plan, Wendell E. Brumley. et. al. v. Utah State Tax Commission, Civil No. 89‑0903618CV.

2. This request for refund was denied by the Customer Service Division based on its decision that income received as a result of petitioner's employment with the Federal Reserve Bank

System failed to qualify as federal retirement income

3. Petitioners and the Division enter into this stipulation solely to alleviate the risks and expense inherent in litigation.

4. Petitioners agree to dismissal of the appeal.

5. The Division agrees to pay Petitioners' refund claim.

6. Neither Petitioners nor the Division shall be deemed to have agreed with any tax treatment or any other legal or factual principle, position or argument, nor to have waived their right to pursue any principles, positions and arguments in future proceedings involving Petitioners and the Division or any other claimant seeking a refund under William E. Brumley et. al. v. Utah State Tax Commission, CV89‑0903618.

7. The Commission's approval of this stipulation shall not constitute approval of, nor precedent regarding, any principle or issue in this proceeding or any other proceeding.

DATED this 8th day of December, 1995.

XXXXX

Assistant Attorneys General

DATED this 5th day of December, 1995.

XXXXX

Attorneys for Petitioner

Attorneys for Federal Retiree Class