Idaho State Tax Commission v. Stang

EISMANN, Justice.

The Idaho State Tax Commission appeals from a decision of the district court granting the respondents relief from having to pay Idaho income tax upon distributions from their individual retirement accounts (IRA’s) because years earlier, while residents of California, they had paid California income tax upon the funds contributed to the IRA’s. We reverse because the Idaho Tax Code does not provide for either a deduction, an exemption, or a tax credit in this situation.

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FACTS AND PROCEDURAL HISTORY

Prior to 1991, Robert and Mary Stang resided in California, and during the years…