TTX Co. v. Idaho State Tax Commission

JOHNSON, Justice, joined by TROUT, Justice,

dissenting.

I respectfully dissent from the Court’s opinion. In my view, the Idaho corporate income tax statutes make TTX liable for income tax based on the income from the lease of the rail cars that are used in Idaho. In my view, taxing TTX on this income does not violate the Due Process Clause of the Fourteenth Amendment. Based on the evidence presented in support of TTX’s motion for summary judgment, there is no basis for a ruling that taxing TTX on this income violates the Commerce Clause of the U.S. Constitution.

THE IDAHO INCOME TAX STATUTE…