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UNION PACIFIC CORP. v. STATE TAX COM'N

No. 29219.

83 P.3d 116 (2004)

139 Idaho 572

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

Supreme Court of Idaho, Boise, December 2003 Term.

January 5, 2004.

Attorney(s) appearing for the Case

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

Hon. Lawrence G. Wasden, Attorney General, Boise, for respondent. Charles E. Zalesky argued.

BURDICK, Justice.

NATURE OF THE CASE

This is a corporate income tax case. Union Pacific Corporation (UPC) is seeking reversal of the district court's decision upholding the application of alternative apportionment provisions of I.C. § 63-3027 to determine that portion of UPC's business income attributable to Idaho.

FACTS AND PROCEDURAL BACKGROUND

UPC received a notice of deficiency from the Tax Commission for the tax years 1991, 1992...

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