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AM. SMELTING & REFINING v. IDAHO ST. TAX COM'N

No. 12198.

592 P.2d 39 (1979)

99 Idaho 924

AMERICAN SMELTING AND REFINING COMPANY, Plaintiff-Respondent, v. IDAHO STATE TAX COMMISSION, Defendant-Appellant.

Supreme Court of Idaho.

March 12, 1979.

Attorney(s) appearing for the Case

David H. Leroy, Atty. Gen., Theodore V. Spangler, Jr., Deputy Atty. Gen., Boise, for defendant-appellant.

William D. Dexter, Gen. Counsel, Olympia, Wash., for amicus curiae, Multistate Tax Commission.

Philip E. Peterson, Lewiston, R. Michael Southcombe, of Clemons, Cosho & Humphrey, Boise, George Beatty, of Lee, Toomey & Kent, Washington, D.C., for plaintiff-respondent.

Dale G. Higer, of Eberle, Berlin, Kading, Turnbow & Gillespie, Boise, for amicus curiae U.S. Steel Corp.

BAKES, Justice.

This appeal involves state income tax deficiencies assessed against the plaintiff respondent American Smelting and Refining Company (ASARCO) by the defendant appellant Idaho State Tax Commission (Commission). The principal issues concern the apportionment of ASARCO's income from tangible and intangible property as "business income" under the Idaho version of the Uniform Division of Income for Tax Purposes Act (UDITPA).

I

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