Moses v. Idaho State Tax Commission

McDEVITT, Justice.

These cases have been consolidated into one appeal as the salient facts arise from the same “target” audit and the legal issues are virtually identical. In 1985, both the Moseses and the Clarks lived in Clarkston, Washington, and both Mr. Moses and Mr. Clark worked for Potlatch Corporation (“Potlatch”) in Lewiston, Idaho. Both families filed 1985 Idaho income tax returns that utilized I.C. §§ 63-3024 and 63-3027A. These statutory provisions governed the method of computing the Idaho income tax imposed on nonresidents. In 1985, the Idaho Legislature amended I.C. § 63-3027A.…