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AIA SERV. CORP. v. IDAHO STATE TAX COM'N

No. 26029.

30 P.3d 962 (2001)

136 Idaho 184

AIA SERVICES CORPORATION, an Idaho corporation, and its subsidiaries, Plaintiff-Appellant, v. IDAHO STATE TAX COMMISSION, Defendant-Respondent.

Supreme Court of Idaho. Boise, January 2001 Term.

Rehearing Denied July 31, 2001.

Attorney(s) appearing for the Case

Eberle, Berlin, Kading, Turnbow & McKlveen, Chartered, Boise, for appellant. Steven E. Alkire argued.

Alan G. Lance, Attorney General, Boise, for respondent. Charles E. Zalesky argued.

Substitute opinion the Court's prior opinion dated 5/4/01 is hereby withdrawn.

KIDWELL, Justice.

Appellant AIA Services Corporation, appeals from an order of the district court granting summary judgment to the Idaho State Tax Commission. The Tax Commission determined, and the district court affirmed, that AIA Services failed to establish that it was entitled to deduct income it received as dividends from one of its wholly owned subsidiary insurance companies...

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