David v. Idaho State Tax Commission

HORTON, Justice.

This appeal involves Idaho state income tax payments by David and Kathy Parker for income earned in 2003 and 2004. The Idaho State Tax Commission (the Commission) determined that the Parkers’ tax payments were deficient for those years. David and Kathy sought review by the district court. The district court granted summary judgment in favor of the Commission. We affirm.

I. FACTUAL AND PROCEDURAL BACKGROUND

The Parkers were married at all times during 2003 and 2004 (“the relevant years”). Kathy was domiciled in Idaho and David was domiciled in Nevada throughout this time. The…