[DOWNLOAD] "Leonard Construction Company and Bunker" by Supreme Court of Idaho No. 11671 ~ Book PDF Kindle ePub Free
eBook details
- Title: Leonard Construction Company and Bunker
- Author : Supreme Court of Idaho No. 11671
- Release Date : January 07, 1975
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 63 KB
Description
This is an appeal from a summary judgment of the district court adverse to the State Tax Commission holding the respondents Bunker Hill Company and Leonard Construction Company not liable for a use tax for the years 1969 to 1971. The State Tax Commission had determined Leonard liable for the use tax and issued a notice of deficiency determination including interest and penalty of $53,228.28. Bunker Hill and Leonard appealed that determination of the Commission to the district court pursuant to I.C. § 63-3049 and the district court reversed the determination of the Tax Commission. The sole issue presented here is the interpretation of statutes [no longer in existence] during the time period in which the liability for tax is asserted. We reverse. On July 8, 1969 the respondents Bunker Hill Company and Leonard Construction Company entered into a contract whereby Leonard was to construct a sulphuric acid plant for Bunker Hill in Kellogg, Idaho for an original agreed upon price of $2,470,000. Construction thereon began in the fourth quarter of 1969 and ended in the second quarter of 1971. No use tax was paid by either company on the materials and equipment used by Leonard in erecting that portion of the plant which was directly related to the sulphuric acid production process. It is that asserted tax which is the subject of this dispute. Although Bunker Hill was not named in the deficiency determination, it was joined as a party in this action because under the terms of its contract with Leonard, Bunker Hill has the ultimate responsibility for the payment of any taxes found due.