Idaho State Tax Commission, Petitioner v. Noell Industries, Inc.
Case Number:
20-947
Court:
Nature of Suit:
Firms
Government Agencies
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February 22, 2021
Justices Won't Hear Idaho's Unitary Biz Tax Dispute
The U.S. Supreme Court declined Monday to review an Idaho high court decision that a Virginia holding company does not owe Idaho tax on capital gains realized from its sale of an Idaho-based business.
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February 16, 2021
MTC Asks Justices To Hear Idaho's Unitary Biz Tax Dispute
The U.S. Supreme Court should find that a Virginia holding company owes Idaho tax on capital gains realized from its sale of an Idaho-based business, the Multistate Tax Commission said, supporting the Idaho tax agency's petition to the justices.
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January 25, 2021
Co. Waives High Court Response In Unitary Biz Test Row
A Virginia-based holding company has told the U.S. Supreme Court that it won't respond to the Idaho tax commission's petition contending that the Idaho high court incorrectly found that the business couldn't be taxed on a $120 million gain.
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January 15, 2021
Idaho Asks Justices To Use Unitary Biz Test In $120M Tax Row
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 case involving a pass-through entity's $120 million gain.