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CABLE ONE, INC. v. IDAHO STATE TAX COM'N

No. 41305-2013.

337 P.3d 595 (2014)

CABLE ONE, INC., Plaintiff-Appellant, v. IDAHO STATE TAX COMMISSION, Defendant-Respondent.

Supreme Court of Idaho, Boise, August 2014 Term.

October 29, 2014.

Attorney(s) appearing for the Case

Chérie R. Kiser , Cahill Gordon & Reindel LLP, Washington, D.C., argued for appellant.

Phil N. Skinner , Deputy Attorney General, Boise, argued for respondent.

EISMANN, Justice.

This is an appeal out of Ada County from a determination that income earned in Idaho by a multistate corporation was Idaho taxable income. We affirm the judgment of the district court.

I.

Factual Background.

Cable One, Inc., is a Delaware corporation that is headquartered in Phoenix, Arizona. It provides cable television and internet services in nineteen states, including Idaho. In 2005, Cable One received business income...

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