TTX CO. v. IDAHO STATE TAX COM'N

No. 20525.

915 P.2d 713 (1996)

128 Idaho 483

TTX (formerly Trailer Train) COMPANY, a Delaware Corporation, Plaintiff-Respondent, v. IDAHO STATE TAX COMMISSION; and Larry G. Looney, Carol M. Dick, Robert A. Fry, and Robert Hodge, as members and constituting the Idaho State Tax Commission, Defendants-Appellants.

Supreme Court of Idaho, Boise, January 1996 Term.

April 22, 1996.


Attorney(s) appearing for the Case

Larry EchoHawk, Attorney General, and Carl E. Olsson, Deputy Attorney General, argued, Boise, for appellant. Carl E. Olsson argued.

Marcus, Merrick & Montgomery, Boise, for respondent. Barry L. Marcus argued.


SUBSTITUTE OPINION THE COURT'S PRIOR OPINION DATED MAY 11, 1995 IS HEREBY WITHDRAWN

ON REHEARING

McDEVITT, Chief Justice.

I.

BACKGROUND AND PROCEDURE

The facts of this case are not in dispute. TTX Company (TTX) is a Delaware corporation not qualified to do business in Idaho. TTX leases railroad cars to various railroads that operate within this state. The charges for the...

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