Grand Canyon Dories v. Idaho State Tax Commission

TROUT, Justice.

Grand Canyon Dories, Inc., (GCD), a California corporation operating a river guide operation in Idaho, appeals from an order of the district court affirming the dismissal of a tax deficiency assessment by the Board of Tax Appeals (BTA) on the ground that the amount in controversy exceeded the BTA’s jurisdictional limit. The Idaho State Tax Commission (Commission) cross-appeals from the district court’s remand of another tax deficiency assessment against GCD back to the BTA.

I

BACKGROUND AND PRIOR PROCEEDINGS

On July 27, 1981, the Commission issued two notices of tax deficiency to…