Idaho Supreme Court January 5, 2004, 29219 (Union Pacific Corp. v. Idaho State Tax Commission)

BURDICK, Justice.

NATURE OF THE CASE

This is a corporate income tax case. Union Pacific Corporation (UPC) is seeking reversal of the district court’s decision upholding the application of alternative apportionment provisions of I.C. § 63-3027 to determine that portion of UPC’s business income attributable to Idaho.