Burlington Northern, Inc. v. Idaho State Tax Commission

TROUT, Justice joined by BISTLINE,* Justice,

specially concurring.

I write to point out that I concur in the majority’s opinion only because I agree that no disputed facts were presented to the district judge. I am, however, troubled by this conclusion because I believe the railroad and the Tax Commission read more into the Court’s decision in Burlington Northern, Inc. v. Tax Comm’n, 121 Idaho 808, 828 P.2d 837 (1992) (Burlington I) than is there. They apparently read that opinion to say that the only proper method for calculating the amount of the investment tax credit is found in I.C. §…