Linda Dunn v. Idaho Tax Commission

I. Nature op the Case

Linda Dunn (“Linda”) appeals from a district court’s judgment affirming the Idaho State Tax Commission’s (the “Commission”) deficiency determination. The Commission issued a deficiency against Linda after determining that her one-half community interest in her husband’s, Barry Dunn (“Husband”), out-of-state earnings should have been included as Idaho taxable income for 2000-01, 2003-05, and 2007-10 (the “Taxable Years”).

II.Factual and Procedural Background

The crux of this appeal concerns the proper tax treatment of Linda’s one-half community interest in Husband’s…