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CONSOL. FREIGHTWAYS CORP. OF DEL. v. STATE, DEPT. OF REV. AND TAXATION

No. 16198.

735 P.2d 963 (1987)

112 Idaho 652

CONSOLIDATED FREIGHTWAYS CORPORATION OF DELAWARE, Plaintiff-Appellant, v. STATE of Idaho, DEPARTMENT OF REVENUE AND TAXATION, Defendant-Respondent.

Supreme Court of Idaho.

Rehearing Denied April 16, 1987.

Attorney(s) appearing for the Case

Jeffrey A. Strother, Boise, for plaintiff-appellant.

Jim Jones, Atty. Gen., Theodore V. Spangler (argued), Deputy Atty. Gen., for defendant-respondent.

HUNTLEY, Justice.

Consolidated Freightways Corporation (Consolidated) is a Delaware corporation which performs intrastate and interstate transportation services within the continental United States and Alaska. Consolidated operates a Boise rate center which computes charges for the transportation services that it performs, both on its own and in conjunction with other common carriers with which it interlines its customers' shipments. These charges for transportation...

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