Richards v. Idaho State Tax Commission

959 P.2d 457 (1998)

131 Idaho 476

John M. and Joy E. RICHARDS, Plaintiffs-Appellants,

v.

IDAHO STATE TAX COMMISSION, Defendant-Respondent.

No. 23749.

Supreme Court of Idaho, Boise, December 1997 Term.

June 9, 1998.

Green Law Offices, Boise; and Lukins & Annis, Coeur d'Alene, for appellants. Michael M. Megaard argued.

Alan G. Lance, Attorney General; Charles E. Zalesky, Deputy Attorney General, Boise, for respondent. Charles E. Zalesky argued.

SCHROEDER, Justice.

This is an appeal by John and Joy Richards from the district court's grant of summary judgment in favor of the Idaho State Tax Commission (the…