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POTLATCH CORP. v. IDAHO STATE TAX COM'N

Nos. 21725, 21624.

913 P.2d 1157 (1996)

128 Idaho 387

POTLATCH CORPORATION, Plaintiff-Respondent, v. IDAHO STATE TAX COMMISSION, Defendant-Appellant. EXTENDED SYSTEMS, INC., a Delaware corporation, Plaintiff-Respondent, v. IDAHO STATE TAX COMMISSION, Defendant-Appellant.

Supreme Court of Idaho, Boise, January 1996 Term.

March 18, 1996.

Attorney(s) appearing for the Case

Alan G. Lance, Attorney General; Theodore V. Spangler, Deputy Attorney General (argued) Boise, for appellant.

Green Law Offices, Boise, for respondent Potlatch Corporation. Cumer L. Green argued.

Hamlin & Sasser, Boise, for respondent Extended Systems, Inc. Ronald D. Christian argued.

JOHNSON, Justice.

These are corporate tax cases. The sole question presented in each case is whether a corporate taxpayer may claim deductions on its state income tax returns that it did not claim on its federal income tax returns because it elected to claim federal tax credits. Based on the Idaho income tax statutes, we conclude that the taxpayers were not entitled to the deductions claimed on their state tax returns. In doing so, we distinguish Bogner v. State...

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