Kelso & Irwin, P.A. v. State Insurance Fund

TROUT, Chief Justice.

Kelso & Irwin, P.A. (now known as Starr Kelso Law Office, Chartered (Kelso)) appeals from the district judge’s dismissal of its complaint for failure to state a claim upon which relief could be granted pursuant to I.R.C.P. 12(b)(6). Kelso argues the judge erred in dismissing the case because Kelso has a vested contract or property interest in the monies and assets of the State Insurance Fund (SIF).

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FACTUAL AND PROCEDURAL BACKGROUND

Kelso is a professional corporation that has obtained worker’s compensation insurance fi’om SIF since 1993. One of Kelso’s former employees…