Preston v. Idaho State Tax Commission

Forrest L. Preston (Preston) appeals from the decision of the district court granting summary judgment in favor of the Idaho State Tax Commission (the Commission). Preston sought judicial review of a deficiency assessment for Idaho income tax, penalties and interest for the years 1989 through 1991.

I

BACKGROUND AND PRIOR PROCEEDINGS

During the years at issue — 1989 through 1991, Preston, a resident of Tennessee, held an interest as either a partner or shareholder in approximately 100 nursing homes and retirement centers throughout the United States. He was also the sole shareholder in Life Care…