Multistate Tax Commission v. International Harvester Company

639 F.2d 493 MULTISTATE TAX COMMISSION, Eugene F. Corrigan, Executive Director of the Multistate Tax Commission, and the Member States of the Multistate Tax Compact, Petitioners-Appellees, v. INTERNATIONAL HARVESTER COMPANY, Respondent-Appellant. No. 78-3746. United States Court of Appeals, Ninth Circuit. Argued and Submitted Sept. 11, 1980. Decided Feb. 9, 1981. William D. Dexter, Olympia, Wash., for petitioners-appellees. Thomas Ambrose, Moffatt, Thomas, Barrett & Blanton, Boise, Idaho, for respondent-appellant; Richard E. Hall, Boise, Idaho, on brief. Appeal from the United States District Court for the District of Idaho. Before MERRILL and POOLE, Circuit Judges, and BROWN, * District judge. PER CURIAM: 1 This is an appeal by International Harvester Company (IHC) from an order of the United States District Court of Idaho requiring IHC to comply with a summons to produce records to agents of the Multistate Tax Commission (MTC), the administrative body which enforces the Multistate Tax Compact (the Compact). 2 IHC raises two issues in this appeal. First it argues that a change in the by-laws of the MTC invalidates both the MTC and the Compact. Second, it argues that it was…