BURLINGTON NORTHERN, INC. v. IDAHO STATE TAX COM'N

No. 20427.

889 P.2d 79 (1995)

126 Idaho 645

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, January 1994 Term.

Rehearing Denied January 24, 1995.


Attorney(s) appearing for the Case

Hawley, Troxell, Ennis & Hawley, Boise, for appellants. Richard G. Smith argued.

Larry EchoHawk, Atty. Gen., and William A. Von Tagen, Deputy Atty. Gen., Boise, for respondent. William A. Von Tagen argued.


SUBSTITUTED OPINION

THE COURT'S PRIOR OPINION DATED 08/12/94, IS HEREBY WITHDRAWN

McDEVITT, Chief Justice.

I

BACKGROUND AND PRIOR PROCEEDINGS

This Court first heard an appeal in this matter in December 1991. In that case, Burlington Northern, Inc. and Union Pacific Corporation (Railroads) appealed the district court's affirmation of deficiency determinations issued by the Idaho State Tax Commission (Commission). Burlington...

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