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BLANGERS v. DEPT. OF REVENUE & TAXATION

No. 16404.

763 P.2d 1052 (1988)

114 Idaho 944

Robert F. BLANGERS, Patrick R. Bartleson, Robert J. Tully, Walter T. Bartholomew, William M. Richter, Raymond H. Reedy, James H. Weaver and Walter E. Dunlop, Plaintiffs-Appellants, Cross-Respondents, v. STATE of Idaho, DEPARTMENT OF REVENUE AND TAXATION, Idaho State Tax Commission, Commissioner Larry G. Looney, Commissioner Carol M. Dick, Commissioner Morgan Munger and Commissioner Darwin L. Young, Commissioners of State Tax Commission, State of Idaho and the State of Idaho, Defendants-Respondents, Cross-Appellants.

Supreme Court of Idaho.

On Denial of Petition for Rehearing October 28, 1988.

Attorney(s) appearing for the Case

Sims, Liesche & Newell, P.A., Coeur d'Alene, Paine, Hamblen, Coffin, Brooke & Miller, Spokane, Wash., for plaintiffs-appellants, cross-respondents. Wm. Fremming Nielsen argued.

Jim Jones, Atty. Gen., Larry M. Dunn (argued), Deputy Atty. Gen., Boise, for defendants-respondents, cross-appellants.

JOHNSON, Justice.

This is an income tax case. The primary issue is whether the State of Idaho may impose an income tax on nonresident railway employees on nonstop transcontinental freight trains traveling across the panhandle of Idaho. We agree with the conclusion of the trial court that the laws of Idaho require the employees to pay Idaho income tax, but reverse the decision of the trial court upholding the constitutionality of the income tax on the earnings of these...

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