Legal Opinion
American Smelting & Refining Co. v. Idaho State Tax Commission
Idaho Supreme Court
Decided March 12, 1979No. 12198PublishedCited by 23 opinions
1Opinion of the Court
BAKES, Justice.
This appeal involves stale income tax deficiencies assessed against the plaintiff respondent American Smelting and Refining Company (ASARCO) by the defendant appellant Idaho State Tax Commission (Commission). The principal issues concern the apportionment of ASARCO’s income from tangible and intangible property as “business income” under the Idaho version of the Uniform Division of Income for Tax Purposes Act (UDITPA).
I
THE FACTUAL BACKGROUND
In 1965 Idaho adopted with slight modification the Uniform Division of Income for Tax Purposes Act (UDITPA). I.C. § 63-3027. The Act…
2Cases cited46 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
41 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- ASARCO Inc. v. Idaho State Tax CommissionSupreme Court of the United States · 1982
- Caterpillar Tractor Co. v. LenckosIllinois Supreme Court · 1981
- Earth Resources Co. of Alaska v. State, Department of RevenueAlaska Supreme Court · 1983
- Pioneer Container Corp. v. BeshearsSupreme Court of Kansas · 1984
18 more not listed; retrieve them via the Exa API.