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UNION PAC. R. CO. v. STATE TAX COM'N

No. 14024.

670 P.2d 878 (1983)

105 Idaho 471

UNION PACIFIC RAILROAD COMPANY, Plaintiff-Respondent, Cross-Appellant, v. The STATE TAX COMMISSION of the State of Idaho, Defendant-Appellant, Cross-Respondent.

Supreme Court of Idaho.

October 3, 1983.

Attorney(s) appearing for the Case

Jim Jones, Atty. Gen., Lynn E. Thomas, Sol. Gen., Theodore V. Spangler, Deputy Atty. Gen., Boise, for defendant-appellant, cross-respondent.

D.A. Bybee, of Green, Service, Gasser & Kerl, Pocatello, F. Kent Kalb, Broomfield, Colo., for plaintiff-respondent, cross-appellant.

DONALDSON, Chief Justice.

This case concerns Union Pacific Railroad Company's (Union Pacific's) 1942 State Income Tax Return. Union Pacific filed the return in a timely manner and at that time no adjustments to the original return were made by the State or Union Pacific. However, federal proceedings and litigation on Union Pacific's 1942 federal income taxes were not concluded until 1977. On June 28, 1977, Union Pacific as required by I.C. § 63-3069, provided...

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