PacificCorp v. Idaho State Tax Commission

I join in the Court’s opinion. I write separately in response to the dissent and because the majority opinion is much longer than it needs to be. Although the dissent had advanced powei’ful arguments as to why Tegarden’s testimony ought not have been admitted, the Commission does not assert that the district court erred by admitting the testimony. Rather, the Commission argues that the district court erred by relying on that testimony. This argument fails to acknowledge the limited role of an appellate court.

Following trial, the district court found that Tegarden’s testimony was more…