Estate of Stahl v. Idaho State Tax Commission

HORTON, Justice.

This appeal presents a narrow question of law relating to state income tax liability. Kathleen Krucker, personal representative of the Estate of Zippora Stahl, deceased (“the Estate”), appeals from the district court’s grant of summary judgment in favor of the Idaho State Tax Commission (“Commission”) and the district court’s denial of the Estate’s motion for reconsideration. The district court held that the Estate could not use a different figure as the starting point for calculating its Idaho taxable income for 2012 than it reported to the Internal Revenue Service for that…