Court Opinion

ID: 9566498
Source: CourtListenerOpinion
Date Created: 2023-08-21 19:40:06.961151+00
Date Added: 2024-06-11T09:37:51.401395
License: Public Domain

HENRIOD, Justice.
•I concur for the reason that the Tax Commission based its assessment, not on the entire activity of the company in performing the contract, but upon that part of the contract, the performance of which reasonably could be said to be intrastate, according to available information, and that, at least in the writer’s opinion, the amount levied reflected a reasonable and even modest appraisal of the intrastate activity mentioned. These cases are difficult, and the authorities hardly reconcilable. Each case must be determined on its own facts, and whether an activity is determined to be intrastate or interstate commerce, or a combination of both,.and to what extent are factual variables with which the judiciary must wrestle to the best of its ability, admitting that its decisions may not in every instance reflect complete infallibility. I believe that the result we have reached is based fairly and reasonably on the record before us and in accordance with principles generally accepted.