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ALBERTSON'S, INC. v. STATE, DEPT. OF REVENUE

No. 14808.

683 P.2d 846 (1984)

106 Idaho 810

ALBERTSON'S, INC., a Delaware Corporation, Plaintiff-Respondent, v. STATE of Idaho, DEPARTMENT OF REVENUE, STATE TAX COMMISSION, Defendant-Appellant.

Supreme Court of Idaho.

May 23, 1984.

Attorney(s) appearing for the Case

Jim Jones, Atty. Gen., Lynn E. Thomas, Sol. Gen., and William B. Dillon, III, Deputy Atty. Gen., Boise, for defendant/appellant.

Robert L. Miller, Boise, for plaintiff/respondent.

HUNTLEY, Justice.

The principal issue on appeal is whether it is appropriate to treat the income of a Texas corporation which is a wholly-owned subsidiary of Albertson's, Inc. as income of the parent corporation, subject to apportionment under the Idaho version of the Uniform Division of Income for Tax Purposes Act (UDITPA). Fundamental to the determination of that issue is whether the two corporations constitute a "unitary business" for tax purposes.

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