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AMERICAN SMELTING & REFINING CO. v. IDAHO STATE TAX COMMISSION

No. 12198.

624 P.2d 946 (1981)

102 Idaho 38

AMERICAN SMELTING & REFINING CO., Plaintiff-Respondent, v. IDAHO STATE TAX COMMISSION, Defendant-Appellant.

Supreme Court of Idaho.

March 4, 1981.

Attorney(s) appearing for the Case

David H. Leroy, Atty. Gen., Theodore V. Spangler, Deputy Atty. Gen., Boise, for State Tax Com'n.

William D. Dexter, Olympia, Wash., for amicus curiae Multistate Tax Com'n.

Tyrone Fahner, Atty. Gen. of Illinois, Chicago, Ill., for amicus curiae State of Ill.

Philip E. Peterson, Lewiston, George Beatty of Lee, Toomey & Kent, Washington, D.C., for American Smelting & Refining Co.

PER CURIAM:

The order of this Court in American Smelting & Refining Co. v. Idaho State Tax Commission, 99 Idaho 924, 592 P.2d 39 (1979), was vacated by the United States Supreme Court in ASARCO, Inc. v. Idaho State Tax Commission, 445 U.S. 939, 100 S.Ct. 1333, 63 L.Ed.2d 773 (1980), and remanded for further consideration in light of the decision of the United States Supreme Court...

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