State of Utah v. Ostler, Case No. 981308-CA, Filed February 10, 2000, 2000 UT App 28

State: Utah

Docket No: 981308-CA

Case Date: 02/10/2000

Plaintiff: State of Utah

Defendant: Ostler, Case No. 981308-CA, Filed February 10, 2000, 2000 UT App 28

Preview:Tax Comm'n v. Ostler

IN THE UTAH COURT OF APPEALS ----ooOoo---State Tax Commission, Plaintiff and Appellee, v. Jeffrey Ostler and Jan Baird Ostler, Defendants and Appellants. MEMORANDUM DECISION (Not For Official Publication) Case No. 20010977-CA FILED March 7, 2002 2002 UT App 62 ----Second District, Farmington Department The Honorable Rodney S. Page Attorneys: Jeffrey Ostler, Layton, Appellant Pro Se Mark L. Shurtleff and Timothy A. Bodily, Salt Lake City, for Appellee ----Before Judges Billings, Orme, and Thorne. PER CURIAM: This matter is before the court on motions by each party for summary disposition pursuant to Rule 10 of the Utah Rules of Appellate Procedure. The Tax Commission's motion for summary affirmance "on the basis that the grounds for review are so insubstantial as not to merit further proceedings and consideration by the appellate court" is well taken. Utah R. App. P. 10(a)(2). The Tax Commission complied with all statutory requirements in filing the tax warrant against the Ostlers. The Ostlers did not challenge the statutory notice of deficiency as required under Utah Code Ann.

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