Stivers v. State Tax Commission

IN THE COURT OF APPEALS OF THE STATE OF IDAHO Docket No. 40007 JAMES W. STIVERS and KAYLYNN A. ) 2013 Unpublished Opinion No. 471 STIVERS, ) ) Filed: April 30, 2013 Plaintiffs-Appellants, ) ) Stephen W. Kenyon, Clerk v. ) ) THIS IS AN UNPUBLISHED IDAHO STATE TAX COMMISSION, ) OPINION AND SHALL NOT ) BE CITED AS AUTHORITY Defendant-Respondent. ) ) Appeal from the District Court of the Second Judicial District, State of Idaho, Latah County. Hon. Jeff M. Brudie, District Judge. District court’s order dismissing petition for judicial review of decision of the Board of Tax Appeals, affirmed. James…