654 P.2d 901 (Idaho 1982), 14194, Union Pacific R. Co. v. Board of Tax Appeals

Citation: 654 P.2d 901, 103 Idaho 808

Opinion Judge: SHEPARD, Justice.

Party Name: UNION PACIFIC RAILROAD COMPANY, et al., Petitioners-Respondents, v. The BOARD OF TAX APPEALS of the State of Idaho, Respondents, and The State Tax Commission of the State of Idaho, Respondent-Appellant. BURLINGTON NORTHERN, INC., a Delaware corporation, Petitioner-Respondent, v. The BOARD OF TAX APPEALS of the State of Idaho, Respondent, and The St

Attorney: David G. High, Deputy Atty. Gen., Boise, for respondent-appellant. Thomas C. Frost, Deputy Atty. Gen., Boise, for respondents. Robert L. Bilow and Eugene A. Ritti, of Hawley, Troxell, Ennis & Hawley, Boise, for petitioners-respondents.

Judge Panel: Bakes, C.J., dissented and filed an opinion in which Bistline, J., concurred. McFADDEN and DONALDSON, JJ., concur. (McFadden, J., registered his vote prior to his retirement on August 31, 1982.) BAKES, Chief Justice, dissenting, in which BISTLINE, Justice, joins: BISTLINE, Justice, dissenting.

Case Date: November 22, 1982

Court: Idaho Supreme Court