State v. Gibson

ADDENDUM

Upon Denial of Petition for Rehearing

BURNETT, Judge.

Our lead opinion holds that the obligation to “make” an Idaho income tax “return” *773includes a duty to “file” the return. In a petition for rehearing, the appellants contend that our construction of these statutory terms is contrary to an interpretation placed upon the same words by the Michigan Supreme Court in LeBoeuf v. Papp, 243 Mich. 318, 220 N.W. 792 (1928), and Heethius v. Kerr, 194 Mich. 689, 161 N.W. 910 (1917). We disagree.

LeBoeuf is inapposite and requires no discussion here. Heethius is a case arising from a dispute over…