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C.C. ANDERSON STORES CO. v. STATE TAX COM'N

No. 9764.

422 P.2d 337 (1967)

C.C. ANDERSON STORES COMPANY, Plaintiff-Respondent, v. The STATE TAX COMMISSION of the State of Idaho, Defendant-Appellant

Supreme Court of Idaho.

January 13, 1967.

Attorney(s) appearing for the Case

Allan G. Shepard, Atty. Gen., and Larry D. Ripley, Asst. Atty. Gen., Boise, for appellant.

Moffatt, Thomas, Barrett & Blanton, Boise, for respondent.

SPEAR, Justice.

The Bon Marche is a department store located in the downtown Boise area owned by the Allied Stores Company. Respondent, C. C. Anderson Stores Company, a wholly owned subsidiary of Allied Stores, opened the Bon Marche Garage on or about July 1, 1963, at a construction cost of nearly $240,000.00. The garage building is located on property adjacent to the Bon Marche Store and is connected to the second floor...

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