TEXAS COMPANY v. NEILL

No. 8903.

361 P.2d 42 (1961)

TEXAS COMPANY, a Corporation, Plaintiff-Respondent, v. P. G. NEILL, Tax Collector of the State of Idaho, Defendant-Appellant.

Supreme Court of Idaho.

Rehearing Denied May 4, 1961.


Attorney(s) appearing for the Case

Frank L. Benson, Atty. Gen., Robert E. Bakes, Will S. Defenbach, Asst. Attys. Gen., for appellant.

J. N. Leggat, Boise, for respondent.


McQUADE, Justice.

This case came before the trial court on a stipulation of facts. The plaintiff-respondent is a Delaware corporation having its principal place of business in Houston, Texas. Plaintiff derives its income from sources in Idaho and other states. Plaintiff brought this action to recover claimed overpayment of taxes.

The issue presented herein arose over an interpretation of an Idaho statute, subsequently repealed, relating to deductions taken...

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