Leonard Construction Co. v. State Ex Rel. State Tax Commission

SHEPARD, Justice.

This is an appeal from a summary judgment of the district court adverse to the State Tax Commission holding the respondents Bunker Hill Company and Leonard Construction Company not liable for a use tax for the years 1969 to 1971. The State Tax Commission had determined Leonard liable for the use tax and issued a notice of deficiency determination including interest and penalty of $53,228.28. Bunker Hill and Leonard appealed that determination of the Commission to the district court pursuant to I.C. § 63-3049 and the district court reversed the determination of the Tax…