Burlington Northern, Inc. v. Idaho State Tax Commission

SUBSTITUTED OPINION

THE COURT’S PRIOR OPINION DATED 08/12/94, IS HEREBY WITHDRAWN

McDEVITT, Chief Justice.

I

BACKGROUND AND PRIOR PROCEEDINGS

This Court first heard an appeal in this matter in December 1991. In that ease, Burlington Northern, Inc. and Union Pacific Corporation (Railroads) appealed the district court’s affirmation of deficiency determinations issued by the Idaho State Tax Commission (Commission). Burlington N. Inc. v. Tax Comm’n, 121 Idaho 808, 828 P.2d 837 (1992) (Burlington I). This Court reversed the district c'ourt, holding that the railroads need not prove that property was…