Legal Opinion

Consolidated Freightways Corp. v. State, Department of Revenue & Taxation

Idaho Supreme Court

Decided February 19, 1987No. 16198PublishedCited by 11 opinions

1Opinion of the Court

HUNTLEY, Justice.

Consolidated Freightways Corporation (Consolidated) is a Delaware corporation which performs intrastate and interstate transportation services within the continental United States and Alaska. Consolidated operates a Boise rate center which computes charges for the transportation services that it performs, both on its own and in conjunction with other common carriers with which it interlines its customers’ shipments. These charges for transportation and related services are found in tariff schedules which are required to be filed with various regulatory agencies. In order to…

2Cases cited14 opinions

  1. General Trading Co. v. State Tax Commission of IowaSupreme Court of the United States · 1944
  2. Bullock v. Statistical Tabulating Corp.Texas Supreme Court · 1977
  3. Morrison-Kudson Co. v. State Board of EqualizationWyoming Supreme Court · 1943
  4. Accountant's Computer Services, Inc. v. KosydarOhio Supreme Court · 1973
  5. Columbia Pictures Industries, Inc. v. Tax CommissionerSupreme Court of Connecticut · 1979

9 more not listed; retrieve them via the Exa API.

3Cited by11 opinions

  1. City of Sun Valley v. Sun Valley Co.Idaho Supreme Court · 1993
  2. Sharp v. Direct Resources for Print, Inc., Texas Court of Appeals, 3rd District (Austin)1995
  3. State Ex Rel. Clayburgh v. American West Community Promotions, Inc.North Dakota Supreme Court · 2002
  4. Questar Data Systems, Inc. v. CommissionerSupreme Court of Minnesota · 1996
  5. Ryder v. Idaho State Tax CommissionIdaho Supreme Court · 1997

6 more not listed; retrieve them via the Exa API.

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