Idaho Asks Justices To Use Unitary Biz Test In $120M Tax Row

By Dylan Moroses · January 15, 2021, 2:35 PM EST

The Idaho state tax commission has asked the U.S. Supreme Court to rule that superficial attributes of a business shouldn't be considered when determining if a unitary relationship exists in a...

To view the full article, register now.

Documents

Case Information

Case Title

Idaho State Tax Commission, Petitioner v. Noell Industries, Inc.

Case Number

20-947

Court

Supreme Court

Nature of Suit

Date Filed

January 14, 2021