United States Supreme Court Cases & Opinions

U.S. Supreme Court

Kennecott Copper Corp. v. State Tax Commission, 327 U.S. 573 (1946)

Kennecott Copper Corp. v. State Tax Commission

No. 424

Argued January 30, 31, 1946

Decided March 25, 1946

327 U.S. 573

Syllabus

1. A suit by a taxpayer against the State Tax Commission of Utah and individuals constituting the Commission to recover taxes paid under protest, the money being segregated under § 811-13 of the Utah Code Anno. 1943, and held for determination of the taxpayer's rights with provision for any deficiency for interest or costs to be paid by the State, is a suit against the State. P. 327 U. S. 576.

2. Section 80-11-11, Utah Code Anno. 1943, authorizing any taxpayer who has paid taxes under protest to bring suit "in any court of competent jurisdiction" against the officer to whom the tax was paid "or against the state" to recover the tax, does not grant consent to suits against the State in the federal courts. Great Northern Ins. Co. v. Read, 322 U. S. 47; Ford Co. v. Department of Treasury, 323 U. S. 459, followed. Pp. 327 U. S. 577-579.

150 F.2d 905 affirmed.

A nonresident taxpayer brought suit in a federal District Court against the State Tax Commission of Utah and individuals constituting the Commission to recover taxes paid under protest. The District Court gave judgment for the plaintiff. 60 F.Supp. 181. The Circuit Court of Appeals reversed, with directions to dismiss without prejudice, on the ground that it was a suit against the State without its consent. 150 F.2d 905. This Court granted certiorari. 326 U.S. 711. Affirmed, p. 327 U. S. 580.

Page 327 U. S. 574