Legal Opinion
Campbell Tractor & Implement, Inc. v. Nevada ex rel. Department of Taxation
District Court, D. Nevada
Decided August 18, 1983No. CV-R-83-84-ECRPublished
1Opinion of the Court
ORDER
EDWARD C. REED, Jr., District Judge.
This matter is before the Court as the result of a motion to dismiss, filed by the defendant on April 7, 1983.
Plaintiff in this action is a “John Deere” farm equipment dealer located in Nampa, Idaho. Plaintiff is a licensed Idaho corporation. Defendant is attempting to impose sales tax liability on plaintiff for sales made through the years of 1972 to 1981 to persons who indicated at the time they made their purchases that they were residents of Nevada. Plaintiff contends that it is not subject to any such tax liability and has brought this action…
2Cases cited13 opinions
- Quern v. JordanSupreme Court of the United States · 1979
- Alabama v. PughSupreme Court of the United States · 1978
- Ford Motor Co. v. Department of TreasurySupreme Court of the United States · 1945
- Lake Country Estates, Inc. v. Tahoe Regional Planning AgencySupreme Court of the United States · 1979
- Rosewell v. LaSalle National BankSupreme Court of the United States · 1981
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