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UNION PACIFIC CORP. v. IDAHO STATE TAX COM'N

No. 25876.

28 P.3d 375 (2001)

136 Idaho 34

UNION PACIFIC CORPORATION and affiliated companies, Plaintiff-Respondent, v. IDAHO STATE TAX COMMISSION, Defendant-Appellant.

Supreme Court of Idaho, Boise, February 2001 Term.

June 27, 2001.

Attorney(s) appearing for the Case

Hon. Alan G. Lance, Attorney General, for appellant. Geoffrey L. Thorpe, Deputy Attorney General, argued.

Hawley Troxell Ennis & Hawley LLP, Boise, for respondent. Richard G. Smith and Eugene A. Ritti argued.

EISMANN, Justice.

The Idaho State Tax Commission appeals the decision of the district court reversing the Tax Commission's assessment of tax deficiencies against the Union Pacific Corporation. The Tax Commission determined that, when apportioning income pursuant to Idaho Code § 63-3027, Union Pacific should not have included revenues from the sale of its accounts receivable within the sales factor and it should have included as business income dividends received...

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