Legal Opinion
TTX Co. v. Idaho State Tax Commission
Idaho Supreme Court
Decided April 22, 1996No. 20525PublishedCited by 3 opinions
1Opinion
SUBSTITUTE OPINION THE COURT’S PRIOR OPINION DATED MAY 11, 1995 IS HEREBY WITHDRAWN
ON REHEARING
MeDEVITT, Chief Justice.
I
BACKGROUND AND PROCEDURE
The facts of this ease are not in dispute. TTX Company (TTX) is a Delaware corporation not qualified to do business in Idaho. TTX leases railroad cars to various railroads that operate within this state. The charges for the leased ears are computed on a per-day and per-mile basis, and are not influenced by state boundaries. The railroads have total control over the use and location of the cars during the term of the lease. The only contact TTX has…
2Cases cited11 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- ASARCO Inc. v. Idaho State Tax CommissionSupreme Court of the United States · 1982
- Olsen v. J.A. Freeman Co.Idaho Supreme Court · 1990
- Farm Credit Bank of Spokane v. StevensonIdaho Supreme Court · 1994
6 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Richards v. Idaho State Tax CommissionIdaho Supreme Court · 1998
- Richards v. Idaho State Tax CommissionIdaho Supreme Court · 1998
- TTX Co. v. Idaho State Tax CommissionIdaho Supreme Court · 1996