MULTISTATE TAX COM'N v. INTERNATIONAL HARVESTER

No. 78-3746.

639 F.2d 493 (1981)

MULTISTATE TAX COMMISSION, Eugene F. Corrigan, Executive Director of the Multistate Tax Commission, and the Member States of the Multistate Tax Compact, Petitioners-Appellees, v. INTERNATIONAL HARVESTER COMPANY, Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided February 9, 1981.


Attorney(s) appearing for the Case

William D. Dexter, Olympia, Wash., for petitioners-appellees.

Thomas Ambrose, Moffatt, Thomas, Barrett & Blanton, Boise, Idaho, for respondent-appellant; Richard E. Hall, Boise, Idaho, on brief.

Before MERRILL and POOLE, Circuit Judges, and BROWN, District Judge.


PER CURIAM:

This is an appeal by International Harvester Company (IHC) from an order of the United States District Court of Idaho requiring IHC to comply with a summons to produce records to agents of the Multistate Tax Commission (MTC), the administrative body which enforces the Multistate Tax Compact (the Compact).

IHC raises two issues in this appeal. First it argues that a change in the by-laws of the MTC invalidates both the MTC and the Compact. Second...

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