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Show THE DAILY RECORD PAGE FOUR B Hansen to Hansen Jr. June 527 Ellgar W Charles 556 to Quit Claim Deeds etux C N E Parkin etux Zundel ad Assoc 557 Jess B Elgan Trust, Nancy L Elgen, Trustee to C Zundel ad Assoc Albert 558 to N C N Zundel' ad Assoc 559 Glen C N etux. E Mann M etux to Wasden Zundel ad Assoc Joel 564 to Salt 602 to L Joey L Badoviriatz Val Ree Badovinatz Shauna D Humphreys to Kenneth Owen Humphreys 613 Gale 614 to Muriel Kresser etux Kresser Sawyer Investment li ?59?-89- L D' to Interweat Corporation to to 35 . Miller Lake County 8'-- to " " " " " " " " " " " 897 80$ 899 900 901 902 903 90U 905 906 907 908 000 910 911 " to to to to to to to " " to to to " " to " " " to n " to .to. " . " " " " " " " Jack & Carol F. Collins, 8. 4900 W., Krna, Ut D. 4929 hhg. Rayaond L. and Chary Draper W. Brant Wilcox, v 600 Deaaret Bids. 15 E. 1 8. 84111 McGinn, Director, FloyW. of .Registration, Department Moyle SLC 58-1-3- . . .' T he court ahall determine the issues on both questions of law and fact and may affirm, set aside or modify the ruling complained of. The plaintiff haa had accounting experience for aome fifteen yeara in large companies. He worked up through the ranks doing all aorta of accounting work, such as cost analysia, preparation of tax returns, and budgeting and cost accounting. He was finally promoted to the position of comptroller of Eimco Corporation, where he supervised betweHen forty and fifty accounting personnel. in the work of cost accounting, budgeting, payrolls, accounts payable, billing and invoicing, general accounting, preparation of financial statements, and internal auditing. In 1969 Eimco Corporation was taken over by Envirotech, and plaintiff was made ita assistant comptroller. This company had aalea of over $175, 000, 000. 00 in the year 1973. It had subsidiaries in eleven foreign countries. Plaintiff's duties with the new company included the preparation and presentation of financial statements of the company, the preparation of statements for the public and for the Securities and Exchange Commission, and auditing and reviewing the record and systems of subsidiary companies acquired by Envirotech to see that they conformed to procedures and policies of the parent company. After the acquisitions had been approved, he implemented the accounting procedures and policies of the newly acquired companies. 5. 1, U.C. A. lfS3. Section 3 p. 2d 1082. 2. Baker v. Department of Ref lation, 78 Utah 424. the of In addition, he reviewed numerous audi is acquired companies which had ben performed by others. ific Richard E. Fainter E., SLC to 3502 S. Neva Thomas Gregg In lieu of the requiret's-.'two'yeara' public accounting experience, the accounting board has accepicd as ji substitute for the required accounting Cross-Blu- e Shield or as Internal experience, two yeara aa auditor of r.Iue for Defense ae'accountant Auditing. Agency. Revenue Service agent or i !' The court after a trial found that the experience of the plaintiff was equal to or superior to that which haa heretofore been accepted aa a substitute for the two years' public accounting experience. The court further found that the recommendation of the special appeal board that the license be denied to plaintiff was arbitrary, capricious, and without foundation in fact or law. We do not reverse the trial court where there ia evidence to auatain his findings and where he has not erred as a matter of law. We are unable to say that the trial court erred in his order and judgment and, therefore, affirm him. No costs are awarded. Furniture. Terry R. Selander, 2527 8. 100 Bntfl, Ut 84010 to Al C. & Beth Fellers, 5938 S. 570 E., Mur., Ut 84107 to Furniture Pacific Fin. Loans; hhg. M. Douglas SLC E. R. Callister, Jr., Chief Justice and Susan Christ- Gordan A. and Margarett Weill ngton, 8795 S. 1185 E., Sandy Ut 84070 to Pacific Fin. Loana; hhg. Neva-pap- Paula Wayne Kent Chriatenaen, ' to Jordan Ray G. and 165 W. 9500 Fradia Tibbltts, hhg. Cori Drake, 822 S., Sandy, Ut Pacific Fin. Loans; Duane D. E. 10550 84070 to to American Fin. Corp; hhg. & hhg. Robert R. Taylor, 752 E. 800 S., Charlene Wright, 6865 S. 379 E., Midvale, Ut 84047 to Pacific Fin. Loans; Richard Sorenaon, 2126 S. 10th SLC & hhg; S., Sandy, Ut to Paul Wilcox; mechanic hand toola, boxes and teat equip. E., P. 2517 Blake Dr., SLC, Ut 84118 to Pacific Fin. Loans; Furniture. SLC to John W. Sanders, 7145 S. 1300 E., Midvale, Ut 84047 to Pacific Fin. Loana; hhg. Fin. Serv.; Avoc con. 'gda. John E. and Lealia M. Page, 5290 8. Highland Dr., SLC to Avco Fin. Serv.; Vaher and Dryer. ' Jania N. Miyatkc, 4220 Lynn Lane, SLC 84117 to Pacific Fin. Loana; hhg. J. and Shelly Sandall S. State, Mur., Ut to Pacific Fin. Loans; Hubert 4030 84-1- 07 Furn. Steven R. Keale, 409 B. N. SLC to Gen. Cred. Co. hhg. Afco Leasing Corp, Grant Aff lack, 428 8. Main, SLC to Afco Leasing Copr; Boat and 2nd W., Trailer. Gilbert' R. and Linda Stachar, 4984 8. 3200 V., SLC to. Avco Fin. Serv.; con. gda. Randall and Barbara Hove, 7349 Pippin Dr. , SLC to Glen Broa Music Co.; Piano and Bench. Williams en Truck Equip., Inc.; 1925 Indiana Ave., P0 Box 1076, SLC to Northwest Accpt. Corp; Coapactora. Richard E. Hatcher, and Lillian, 673 Wilson Ave., to SLC Redwood Camper Associated Food Stores, Inc.; 1812 Empire Rd., SLC to Wllliamsens Inc.; Trailmobllei Pickup top. Kathleen Lunceford, 770 K. Enchanted Dr,, Midvale, Ut 84047 to Baldwin Piano & , Organ Co.; Piano. Truck Top. Mary D. Iveraon, 52 W. Norman G. Jerry House, 9869 Antimony Walter Nolans Enterprises, 5168 Inc., E., SLC to The Helnsohn Coapanlea; Printing machinery. Tucker, Lawrence Turner, 381 Kins-lngtAve., SLC to Main - Jill Ronald V. Wood, and Wook, 7222 S. 2700 W., W. Jordan to Artcraft Dental Studio, Clifford F. tric I., Radio to Gen. Co.; 2712 Elec- Equip. Woodhaua, Inc. 3091 E. 7180 S., SLC 84121 to 01 in Ski Co., Inc.; Inventory. Dell Dr., J. Bebb, 5924 S. Highland Holiday, Ut 84121 to Fin. Serv.; con and hhg. Leon and Karen F. Peteraon, 551 E. 3100 S. Bntfl, Ut, J. Allan Crockett, Justice Carpeting and other personal property. Carlos W. Woods, 1150 E. 1340C S., Draper, Ut to Pacific Fin, R. L. Tuckett, Justice Carol E. Anderson, 521 S. lOtl E., Sandy, Ut 84070 to Pacific Fin. Loans; hhg. 84101; B & T . Topa; Camper. Homes; SLC on Motor, Inc.; Camper. Hcnery F. Menna, 6910 Virginia Hills Dr., SLC 84121 to Valley Bk. and Turst Co.; Snowmobile. 8. 3rd and'Roq-uel- l, 3763 S. 2500 W., Granger, Ut to Main 'Motor Inc.; Camper. 7200 Lane, Sandy, Ut 84070 to Aetna Fin. Co.; hhg. Sales; Roy E. Nilsen, and Margaret, 1766 Laurelhurst Dr., SLC to Redwood Camper Sales; S., Aetna Fin. Co.; hhg. Avoc F. Henri Henriod, Justice J. ensen, 3636 W. 8030 S., W. Jordan, Ut 84084 to Pacific Fin. Loana; hhg. David R. Kelach, 8469 S. 1475 er E., Sandy, Ut 84070 to Employeea; Furniture. Fred W. Cutler, 13350 S. Fort St. , Draper, Ut 84020 to Draper Bk. & Truat; RanchO El.Rey. WE CONCUR: 5201 Parriah, 8. Major, SLC 84107 to Paclfl Fin. Loan; hhg. a paper-Employee- 58-1-3- . Maureen Dewig, 6454 , SLC 84121 to Pac- Fin. Loana; hhg. & Sumac Way Ronald J. and Elva Mahoney, 2126 E. Geotovn Square, SLC to Ziona lat Nat. Bk.; Washer The evidence revealed the following: -- r Monte K. Beck, 92 V. Dr., Sandy, Ut 84070 The plaintiff appealed to a special appeal board which recommended that no license iaaue, and the defendant contenda that he ia bound to follow that recommendation. 1 The plaintiff then instituted an action in the district U. C.A. 1953, where a trial de novo was court pursuant to Section 6, 2 had. The latter section provides: 3, to Pacific Fin. 84115 August Eileen H. Fox, 535 5th Ave., SLC to Mewpaper Employeea; The defendant appeals from an order and judgment of the trial court whereby he was required to license the plaintiff aa a certified public accoun tant. The defendant admits that plaintiff has successfully passed the examinations required for certification and that he is adequately qualified to be licensed aa a certified public accountant. However, he contenda that until plaintiff haa had two years of public accounting experience, no license ' can be issued to him. Christine 2880 S. 2nd E. Loans; hhg. 1974 ELLETT, Justice: D. and Sullivan, Druee, 3367 11th 84106 to Newspaper Employeea; Furniture. L. M. Cumminga, Clerk Counsel: G. Blaine Davla Vernin B. Romney Ronald K. Fielding 1. Randall Furniture. Department of Business Regulation, State of Utah, Defendant and Appellant. . 3692 William E. Bailey, 4891 8. 4055 V., Km, Ut to Newspaper Employeea; con. gda. St., FILED February 20, la Ridgecreat Dr., Krna, Ut 84118 to Household Fin. Corp; con and hhg. W. Russell & Susan William, & E. 7840 8., Sandy, Ut 84070 to Pacific Fin. Loans; 1805 to Household Fin. Corp; con Newspaper Employees; No. 13367 Tracy L. and hhg. ; EvanW. Merrill, Plaintiff and Respondent, Counsels 22, 1974 Financing Statements 335 In The Supreme Court Of The State Of Utah FRIDAY, FEBRUARY ; CareFree Homes, 32600 S. Redwood Rd., SLC to CareFre Sign. and Krlstina 2936 Seaaame Clr., Wilcox, SLC to Ziona let Nat. Bk.; hhg. Marion Lynn and Antlonette Green, 1500 W. 8178 S., W. Jordan, Ut 84084 to Ziona 1st Nat. Bk.; Camper. ' S. Spenca Clark, and Jill F. Clark, 3944 Lares Way, SLC to Ziona lat Nat. Bk; unlisted. Majestic Compacts Inc., 940 S. Main, SLC to Zlons lat Nat. Bk.; Motor Vehicles. Rex Wilklna, and LuAnn Wllkina, 3642 S. 6400 W., SLC to G & L Equip; Snowmobile. Loans; hhg. i John L. and Shawns lao, 241 4th N., SLC to Blc loana of Ut.; hhg. W, |