UNION PACIFIC R. CO. v. BOARD OF TAX APPEALS

No. 14194, 14195.

654 P.2d 901 (1982)

103 Idaho 808

UNION PACIFIC RAILROAD COMPANY, et al., Petitioners-Respondents, v. The BOARD OF TAX APPEALS of the State of Idaho, Respondents, and The State Tax Commission of the State of Idaho, Respondent-Appellant. BURLINGTON NORTHERN, INC., a Delaware corporation, Petitioner-Respondent, v. The BOARD OF TAX APPEALS of the State of Idaho, Respondent, and The State Tax Commission of the State of Idaho, Respondent-Appellant.

Supreme Court of Idaho.

November 22, 1982.


Attorney(s) appearing for the Case

David G. High, Deputy Atty. Gen., Boise, for respondent-appellant.

Thomas C. Frost, Deputy Atty. Gen., Boise, for respondents.

Robert L. Bilow and Eugene A. Ritti, of Hawley, Troxell, Ennis & Hawley, Boise for petitioners-respondents.


SHEPARD, Justice.

These are appeals in consolidated cases from a declaratory judgment adverse to the State Tax Commission, holding that the Union Pacific Railroad Company and Burlington Northern, Inc., petitioners-respondents, have a right to appeal the Tax Commission's valuations of the railroads' operating properties to the Board of Tax Appeals. The Tax Commission asserts that the only avenue of appeal available to the railroads in this instance is through the district...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases