J. C. Penney Co. v. Diefendorf

Appellant instituted this action to enjoin the enforcement of chapter 113, Idaho Session Laws, 1933, commonly known as the “Chain Store Tax Law.” In its complaint it challenged the constitutionality of the act, alleging that it not only violates the Fourteenth Amendment to the federal Constitution, but also various provisions of the Idaho Constitution.

Respondents filed a general and special demurrer to appellant’s complaint, which general demurrer was sustained by the lower court on the ground that the complaint failed to state facts sufficient to constitute a cause of action. Appellant…