Idaho State Tax Commission

Explain the issue and the impact it has for pass-thru companies.

Docket No. 20-947 (Links to an external site.), US (cert denied 2/22/21). The US Supreme Court (Court) denied review of a case in which the Idaho State Tax Commission (Commission) queried whether Mobil Oil Corp. v. Comm’r of Taxes of Vermont, 445 US 425 (1980) applies to pass-through entities. The Commission’s petition to the Court […]

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