J.R. Simplot Company, Inc. v. Idaho State Tax Commission

Decided October 1, 1991. Larry Monroe Boyle wrote the opinion for the court.

820 P.2d 1206 · Cited 83 times

Official text

Read the full opinion (CourtListener)

We don’t host opinion text or publish a summary of this ruling — read the official public-domain text for the court’s holding and reasoning, and verify against the primary source.

Precedents cited

Decisions in our collection this opinion relies on, ordered by how often it cites each. Cases we publish link through; others open the full text.

• United Pacific Insurance v. Bakes · 67 P.2d 1024
• Ada County v. Bottolfsen · 102 P.2d 287
• State v. Omaechevviaria · 27 Idaho 797
• Kopp v. State · 595 P.2d 309
• Bashore v. Adolf · 238 P. 534
• State Ex Rel. Wedgwood v. Hubbard · 126 P.2d 561
• Ware v. Idaho State Tax Commission · 567 P.2d 423
• Idaho Fair Share v. Idaho Public Utilities Commission · 751 P.2d 107
• McCall v. Potlatch Forests, Inc. · 208 P.2d 799
• City of Pocatello v. Ross · 6 P.2d 481
• Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc. · 467 U.S. 837
• Idaho Public Utilities Commission v. V-1 Oil Company · 412 P.2d 581
• Breckenridge v. Johnston · 108 P.2d 833
• McPherson v. Employment Division · 591 P.2d 1381
• Harris v. Capital Growth Investors XIV · 805 P.2d 873
• Henning v. Industrial Welfare Commission · 762 P.2d 442
• Hammon v. Farmers Ins. Co. of Idaho · 707 P.2d 397
• Greeley v. Miami Valley Maintenance Contractors, Inc. · 49 Ohio St. 3d 228
• Berry v. Branner · 421 P.2d 996
• Andre v. Morrow · 680 P.2d 1355
• DiDonato v. Wortman · 358 S.E.2d 489
• Umphrey v. Sprinkel · 682 P.2d 1247
• Foremost Insurance v. Putzier · 627 P.2d 317
• Anderson & Nafziger v. G. T. Newcomb, Inc. · 595 P.2d 709
• Renner v. Edwards · 475 P.2d 530

Cited by

Later opinions in our collection that cite this decision.

• Preston v. Idaho State Tax Commission · 960 P.2d 185
• Mason v. Donnelly Club · 21 P.3d 903
• Canty v. Idaho State Tax Commission · 59 P.3d 983
• State v. Hagerman Water Right Owners, Inc. · 947 P.2d 400
• Hamilton Ex Rel. Hamilton v. Reeder Flying Service · 21 P.3d 890
• City of Sun Valley v. Sun Valley Co. · 851 P.2d 961
• Pearl v. BPD OF IDAHO STATE BD. OF MEDICINE · 44 P.3d 1162
• Kuna Boxing Club, Inc. v. Idaho Lottery Commission · 233 P.3d 25
• Sons & Daughters of Idaho, Inc. v. Idaho Lottery Commission · 156 P.3d 524
• Hood v. Idaho Department of Health & Welfare · 125 Idaho 151
• A & B Irrigation District v. Idaho Department of Water Resources · 154 Idaho 652
• Dyet v. McKinley · 81 P.3d 1236
• In Re Tax Appeal of Morton Thiokol, Inc. · 864 P.2d 1175
• Mulder v. Liberty Northwest Insurance · 14 P.3d 372
• Garner v. Horkley Oil · 853 P.2d 576
• Rim View Trout Co. v. Higginson · 828 P.2d 848
• Friends of Farm to Market v. Valley County · 46 P.3d 9
• Hayden Lake Fire Protection District v. Alcorn · 111 P.3d 73
• Garza v. State · 82 P.3d 445
• Lockhart v. Department of Fish and Game · 828 P.2d 1299
• Driver v. SI CORP. · 80 P.3d 1024
• State, Department of Health & Welfare Ex Rel. Lisby v. Lisby · 890 P.2d 727
• Westway Construction, Inc. v. Idaho Transportation Department · 73 P.3d 721
• State Ex Rel. Clayburgh v. American West Community Promotions, Inc. · 2002 ND 98
• Gillihan v. Gump · 92 P.3d 514

Explore from here

Larry Monroe Boyle’s Judicial Record · Idaho · How we source opinions

Source: opinion metadata, authorship, and citation counts from the Free Law Project’s CourtListener bulk data (public domain). Data last verified 2026-07-09. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).