Legal Opinion
Union Pacific Corp. v. Idaho State Tax Commission
Idaho Supreme Court
Decided January 5, 2004No. 29219PublishedCited by 8 opinions
1Opinion of the Court
BURDICK, Justice.
NATURE OF THE CASE
This is a corporate income tax case. Union Pacific Corporation (UPC) is seeking reversal of the district court’s decision upholding the application of alternative apportionment provisions of I.C. § 63-3027 to determine that portion of UPC’s business income attributable to Idaho.
FACTS AND PROCEDURAL BACKGROUND
UPC received a notice of deficiency from the Tax Commission for the tax years 1991, 1992, and 1993. UPC timely filed a protest of the proposed tax deficiencies, which were affirmed by the Commission in a decision dated June 3, 1997. UPC appealed the…
2Cases cited10 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Riverside Development Co. v. RitchieIdaho Supreme Court · 1982
- Suitts v. First Security Bank of Idaho, N.A.Idaho Supreme Court · 1985
- Marshall v. BlairIdaho Supreme Court · 1997
- Twentieth Century-Fox Film Corp. v. Department of RevenueOregon Supreme Court · 1985
5 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Microsoft Corp. v. Franchise Tax BoardCalifornia Supreme Court · 2006
- Lockheed Martin Corp. v. Idaho State Tax CommissionIdaho Supreme Court · 2006
- Walgreen Arizona Drug Co. v. Arizona Department of RevenueCourt of Appeals of Arizona · 2004
- Vodafone Americas Holdings, Inc. & Subsidiaries v. Richard H. Roberts, Commissioner of Revenue, State of TennesseeTennessee Supreme Court · 2016
- O'Donnell v. Blue Cross Blue Shield of WyomingWyoming Supreme Court · 2003
3 more not listed; retrieve them via the Exa API.