No. 20-947

Idaho State Tax Commission v. Noell Industries, Inc.

Lower Court: Idaho
Docketed: 2021-01-14
Status: Denied
Type: Paid
Amici (1)Response Waived
Tags: business-enterprise corporate-taxation due-process judicial-split pass-through-entities pass-through-entity state-court-split state-tax state-taxation unitary-business
Key Terms:
DueProcess HabeasCorpus JusticiabilityDoctri
Latest Conference: 2021-02-19
Question Presented (from Petition)

Does this Court's ruling in Mobil apply to pass-through entities?

Question Presented (AI Summary)

Does this Court's ruling in Mobil apply to pass-through entities?

Docket Entries

2021-02-22
Petition DENIED.
2021-02-12
Brief amicus curiae of Multistate Tax Commission filed. (Distributed)
Main DocumentCertificate of Word CountProof of Service
2021-01-27
DISTRIBUTED for Conference of 2/19/2021.
2021-01-26
Blanket Consent filed by Petitioner, Idaho State Tax Commission
Blanket Consent
2021-01-21
Waiver of right of respondent Noell Industries, Inc. to respond filed.
Main Document
2021-01-11
Petition for a writ of certiorari filed. (Response due February 16, 2021)
PetitionAppendixCertificate of Word CountProof of Service

Attorneys

Idaho State Tax Commission
Nathan Henrie Nielson — ldaho Office of the Attomey General, Petitioner
Multistate Tax Commission
Brian Alan Hamer — Multistate Tax Commission, Amicus
Noell Industries, Inc.
Richard Glenn Smith — Hawley Troxell Ennis & Hawley LLP, Respondent