Show lAWYER FACES FINE AND JAIL I Court Overrules Demurrers Attacking Complaints in Tax Case Defense demurrers attacking two complaints charging K K Steffensen Steffen Steffen- sen Salt Lake attorney with failing to file an income tax return ann failing rail fail ing to pay the 1 filIng fee in 1932 were ere overruled Wl by City Judge Vere Mr Steffensen attacked the complaints corn com plaints on the grounds that the law delegated legislative powers to the thesta sta state te tax commission and is there fore unconstitutional Judge McCarthy ruled the law in reality merely grants the tax commis sion power to remit the filing fee or grant extensions not exceeding six months for making returns in such cases as the commissio found advisable advisable ble and does docs not delegate any legislative legislative legis- legis powers Neither remission was granted by the commission in Mr Steffensen's cases Facts in the cases having been presented pre pre- seated to the court on stipulation simultaneously with arguments on the demurrers Judge McCarthy found Mr Steffensen guilty guilt as charged and set April 7 as the date for imposing sentence Penalties under the statute include a possible fine of six months In jail or both fine and imprisonment for each o offense |