Morrison-Knudsen Co. v. State Tax Commission

This appeal presents two main questions: 1) Was the property upon which plaintiff paid a use tax “purchased * * * for use in this state” within the meaning of section *35423.2, Codes 1946 and 1950? 2) If not so.purchased, does mandamus lie to compel defendant, State Tax Commission, to refund the tax?

From the stipulated facts it appears plaintiff is a corporation organized under Delaware laws with its principal place of business at Boise, Idaho, engaged in large construction jobs for railroads and others throughout the United States. In performing such work plaintiff purchased, transported from…