Evans v. Idaho State Tax Commission

DONALDSON, Justice.

Plaintiffs appeal from the judgment of the district court dated May 16, 1973 and from its memorandum decision dated on May 23 of that year. The decision of the district court, which constitutes its findings of fact and conclusions of law, holds plaintiffs estopped to assert against the defendants their claim for reimbursement of the sales tax levied against them in the sale of their property to defendants. We affirm.

Plaintiffs-appellants were the sole shareholders of Trail Motel, Inc. which owned and operated a motel, cafe and lounge in Soda Springs. On January 1, 1966,…