Legal Opinion
Idaho State Tax Commission v. Payton
Idaho Supreme Court
Decided September 19, 1984No. 15191PublishedCited by 7 opinions
1Opinion of the Court
HUNTLEY, Justice.
James E. Payton, a pharmacist employed by Payless Drugs, failed to file state income tax returns for the years 1980 and 1981. W-2 forms filed by Payton’s employer established that he earned in excess of $25,000 in 1980, and over $27,000 in 1981. The state income tax withholding for those two years was $54.94 for 1980 and only $.38 for 1981. After the Idaho State Tax Commission sent a demand letter to Mr. Payton and received no response, it brought this action, a Petition for a Writ of Mandate pursuant to I.C. § 63-3030A. After a hearing on the matter, at which both parties…
2Cases cited6 opinions
- Shaffer v. CarterSupreme Court of the United States · 1920
- Diefendorf v. GalletIdaho Supreme Court · 1932
- United States v. William S. Lawson, Jr.Court of Appeals for the Tenth Circuit · 1982
- Mitchell v. Agents of the StateIdaho Supreme Court · 1983
- Department of Revenue v. McCannOregon Supreme Court · 1982
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Holt v. New Mexico Department of Taxation & RevenueNew Mexico Supreme Court · 2002
- Parsons v. Idaho State Tax Commission, Department of Revenue & TaxationIdaho Court of Appeals · 1986
- Bills v. STATE, DEPT. OF REVENUE & TAXATIONIdaho Court of Appeals · 1986
- Department of Revenue v. ArthurCourt of Appeals of Arizona · 1986
- State v. StaplesIdaho Court of Appeals · 1986
2 more not listed; retrieve them via the Exa API.