Boise Cascade Corp. v. State

This is an appeal by Boise Cascade Corporation from a judgment dismissing with prejudice its appeal from a ruling of the State Tax Commission.1 The case was tried before the court, sitting without a jury, upon oral testimony, depositions, exhibits and stipulated evidence.

In its brief, Boise Cascade has challenged certain findings of fact entered by the trial court. On oral argument, however, its challenge was limited to the ultimate finding expressed in finding No. 13. In any event, our review of the testimony reveals that the other portions of the findings challenged by appellant are…