Noell Industries v. State Tax Commission

IN THE SUPREME COURT OF THE STATE OF IDAHO Docket No. 46941 NOELL INDUSTRIES, INC., a Virginia ) corporation, ) ) Boise, January 2020 Term Plaintiff-Respondent, ) ) Opinion filed: May 22, 2020 v. ) ) Karel A. Lehrman, Clerk IDAHO STATE TAX COMMISSION, ) ) Defendant-Appellant. ) Appeal from the District Court of the Fourth Judicial District of the State of Idaho, Ada County. Steven Hippler, District Judge. The judgment of the district court is affirmed. Lawrence G. Wasden, Idaho Attorney General, Boise, for Appellant. Nathan H. Nielson argued. Hawley Troxell Ennis & Hawley, LLP, Boise, for…