Hilden v. Ball

Mention need be made of this Court’s opinion in State Tax Commission v. Railbox Co., 116 Idaho 909, 782 P.2d 32 (1989). The Court’s opinion stated: “We note at the outset that the Tax Commission has submitted no authority for the proposition that it may disregard its own regulation.” 116 Idaho at 910, 782 P.2d at 33. In its petition for rehearing, the Tax Commission challenged the validity of that statement. The challenge was well-taken. The Tax Commission’s initial brief had cited K-Mart Corp. v. Idaho State Tax Com’n., 111 Idaho 719, 727 P.2d 1147 (1986), and relied heavily upon that case.…