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BURLINGTON NORTHERN v. TAX COM'N

No. 18889.

828 P.2d 837 (1992)

121 Idaho 808

BURLINGTON NORTHERN, INC., Plaintiff-Appellant, v. IDAHO STATE TAX COMMISSION, Defendant-Respondent. UNION PACIFIC CORPORATION, Plaintiff-Appellant, v. IDAHO STATE TAX COMMISSION, Defendant-Respondent.

Supreme Court of Idaho, Boise, December 1991 Term.

Rehearing Denied May 5, 1992.

Attorney(s) appearing for the Case

Hawley, Troxell, Ennis & Hawley, Boise, for plaintiffs-appellants. Eugene A. Ritti argued, Boise.

Larry EchoHawk, Atty. Gen. and Lawrence G. Sirhall, Jr., Deputy Atty. Gen., Boise, for defendant-respondent. Lawrence G. Sirhall, Jr. argued, Boise.

McDEVITT, Justice.

The issue to be resolved is:

Was the district court correct in ruling that I.C. § 63-3029B requires that an entity wishing to claim an Idaho investment tax credit for rolling stock and moveable property must show that the "qualified investment" (or, the property acquired) was physically present in Idaho?

NATURE OF THE CASE

The Idaho State Tax Commission (ISTC) issued a Notice of Deficiency/Overassessment Determination...

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