Worthen v. State

McQUADE, Justice.

This action involves a challenge to the constitutionality of House Bill 789 enacted by the Second Regular Session of the Forty-First Legislature of the State of Idaho in 1972.1 House Bill 789 is a revenue act which makes substantial changes in the tax liability of Idaho taxpayers.

The plaintiffs-appellants, Paul W. Worthen, et al., commenced this action alleging that House Bill 789 is unconstitutional. The defendants-respondents, State of Idaho and Idaho State Tax Commission, filed a motion for summary judgment. The trial court entered findings of fact, conclusions of law, and…