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  5. 851 P.2d 961 (1993)
 

CITY OF SUN VALLEY v. SUN VALLEY CO.

Nos. 20136, 20159.

851 P.2d 961 (1993)

123 Idaho 665

The CITY OF SUN VALLEY, a municipal corporation, Plaintiff-Respondent, v. SUN VALLEY COMPANY, an Idaho corporation, Defendant-Appellant. The CITY OF KETCHUM, Idaho, a municipal corporation, Plaintiff-Respondent, v. SINCLAIR OIL CORPORATION, a Wyoming corporation, dba Sun Valley Company, Defendant-Appellant. IDAHO STATE TAX COMMISSION and State of Idaho, Plaintiffs-Intervenors, Respondents, v. SINCLAIR OIL CORPORATION, a Wyoming corporation, dba Sun Valley Company, Defendant-Appellant.

Supreme Court of Idaho.

Rehearing Denied May 24, 1993.

Attorney(s) appearing for the Case

Elam, Burke and Boyd, Chartered, Boise, for defendant-appellant Sinclair Oil Corp. Carl P. Burke (argued).

Kneeland, Korb, Collier, Legg & Haukaas, Ketchum, for plaintiff-respondent City of Sun Valley. Bruce J. Collier (argued).

Hawley, Troxell, Ennis & Hawley, Boise, for plaintiff-respondent City of Ketchum. Richard G. Smith (argued).

Larry EchoHawk, Idaho Atty. Gen., Carl E. Olsson, Deputy Atty. Gen., Boise, for plaintiff-respondent Idaho State Tax Com'n and State. Carl E. Olsson (argued).

TROUT, Justice.

I.

BACKGROUND AND PRIOR PROCEEDINGS

The City of Sun Valley (Sun Valley) originally filed this action for declaratory judgment against Sinclair Oil Corporation (Sinclair), owners of Sun Valley ski area, to determine if receipts for the sale of lift tickets are taxable under the sales tax provisions of I.C. § 63-3612. The City of Ketchum (Ketchum) and the Idaho State Tax Commission ...

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