Pursuant to Rule 24(j) of the Utah Rules of Appellate Procedure, Respondent, Utah State Tax Commission, submits the attached supplemental authority in support of the points made at pages 10, 18, 21, and 22 of Petitioner's Brief and in opposition to the points made at pages 12 and 16 of Petitioner's Brief. Respondent submitted its brief on July 18, 1994. The case submitted as supplemental authority, Hi-way Dispatch, Inc. v. United States of America, 1994 WL 393301 (N.D. Ind.), was decided July 21, 1994. I reviewed this case for the first time in preparations for oral argument and felt that the US District Court's handling of the issues presented in the instant case may assist the Court in resolving this matter.
Public record document (some rights may be reserved).
Legal Brief, US Xpress v. Operations Division of the Utah State Tax Commissi, No. 940153 (Utah Court of Appeals, 1994).