Idaho State Tax Commission v. James

IN THE SUPREME COURT OF THE STATE OF IDAHO Docket No. 47835 IDAHO STATE TAX COMMISSION, ) ) Petitioner-Respondent, ) ) Boise, November 2021 Term v. ) ) Opinion filed: March 1, 2022 CHRISTOPHER and DEBRA JAMES, ) ) Melanie Gagnepain, Clerk Respondents-Appellants. ) Appeal from the District Court of the Seventh Judicial District of the State of Idaho, Custer County. Stevan H. Thompson, District Judge. The judgment of the district court is affirmed. Exceed Legal PLLC, Boise, for Appellants. Heidi M. Burgoyne argued. Lawrence G. Wasden, Idaho Attorney General, Boise, for Respondent. Amber K.…