Blangers v. Dept. of Revenue & Taxation

HUNTLEY, Justice,

on denial of petition for rehearing.

A state income tax is a tax imposed on income earned from labor performed within a state. All states under all prior federal and state decisions, have the power to tax income earned in the state.

If through the use of legal constructs and through use of the word “nexus,” the physical phenomenon of an engineer pushing and pulling on a train’s throttle while the train is traveling through Idaho can truly be transformed into performance of labor in Washington or Montana, then what the majority has written is a correct legal analysis.

If, on the…