Legal Opinion
Goodman Oil Co. v. Idaho State Tax Commission
Idaho Supreme Court
Decided June 8, 2001No. 25994PublishedCited by 13 opinions
1Opinion of the Court
SCHROEDER, Justice.
This is an appeal from a district court order denying partial summary judgment to the Idaho State Tax Commission (the Commission), based on its ruling that the Commission could not levy fuel tax or transfer fees against Goodman Oil Company of Lewiston (Goodman Oil) on fuel sold to the Coeur d’Alene Indian Tribe (the Tribe).
I
BACKGROUND AND PRIOR PROCEEDINGS
The period at issue in this case spans from January 1997 through March 1998. Goodman Oil was a licensed distributor of fuel in Idaho as defined by I.C. § 63-2401(13). Goodman Oil purchased gasoline from an Exxon Terminal…
2Cases cited30 opinions
- Lorillard v. PonsSupreme Court of the United States · 1978
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- White Mountain Apache Tribe v. BrackerSupreme Court of the United States · 1980
- Washington v. Confederated Tribes of the Colville Indian ReservationSupreme Court of the United States · 1980
- Moe v. Confederated Salish & Kootenai Tribes of the Flathead ReservationSupreme Court of the United States · 1976
25 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Mann v. ND Tax CommissionerNorth Dakota Supreme Court · 2005
- Coeur D'Alene Tribe of Idaho, Nez Perce Tribe Shoshone-Bannock Tribes v. Duwayne D. Hammond, Jr. Coleen Grant Larry Watson Severina Sam Haws, in Their Official Capacity as Commissioners of the Idaho State Tax Commission, Coeur D'Alene Tribe of Idaho Nez Perce Tribe, and Shoshone-Bannock Tribes v. Duwayne D. Hammond, Jr. Coleen Grant Larry Watson Severina Sam Haws, in Their Official Capacity as Commissioners of the Idaho State Tax Commission, Coeur D'Alene Tribe of Idaho, and Shoshone-Bannock Tribes Nez Perce Tribe v. Duwayne D. Hammond, Jr. Coleen Grant Larry Watson Severina Sam Haws, in Their Official Capacity as Commissioners of the Idaho State Tax CommissionCourt of Appeals for the Ninth Circuit · 2004
- Gallagher v. StateIdaho Supreme Court · 2005
- Pourier v. South Dakota Department of RevenueSouth Dakota Supreme Court · 2003
- Prairie Band Potawatomi Nation v. RichardsDistrict Court, D. Kansas · 2003
8 more not listed; retrieve them via the Exa API.