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J.R. SIMPLOT CO. v. TAX COM'N

No. 18058.

820 P.2d 1206 (1991)

120 Idaho 849

J.R. SIMPLOT COMPANY, INC., and subsidiaries, including Simplot Chemical Company, Ltd., Plaintiff-Appellant, v. IDAHO STATE TAX COMMISSION, Defendant-Respondent.

Supreme Court of Idaho, Boise March 1990 Term.

Rehearing Denied December 31, 1991.

Attorney(s) appearing for the Case

James N. Gardner of Portland, Or., and Davis, Wright & Tremaine, Boise, for plaintiff-appellant. James N. Gardner argued.

Hawley Troxell Ennis & Hawley, Boise, for amici. Robert S. Erickson argued.

Larry EchoHawk, Atty. Gen., Lenard L. Wittlake, Deputy Atty. Gen., Boise, for defendant-respondent. Lenard L. Wittlake argued.

BOYLE, Justice.

In this case we are called upon to determine whether the world-wide unitary income of a foreign subsidiary, which is not "taxable income" under Internal Revenue Code § 63, may be combined with the unitary business income of a domestic corporation and its subsidiaries in order to compute the apportionable amount of "Idaho taxable income." We hold that foreign source income may not be included in Idaho taxable income for purposes of I.C. §...

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