KOPP v. BAIRD

No. 8532.

313 P.2d 319 (1957)

Thomas R. KOPP and Mary Kopp, husband and wife, Plaintiffs-Appellants, v. Ed. D. BAIRD, Commissioner and Chairman of the State Tax Commission, Lloyd A. Fenn, Commissioner of the State Tax Commission, Joseph H. Nettleton, Commissioner of the State Tax Commission, T. C. Waddoups, Commissioner of the State Tax Commission, composing the State Tax Commission of the State of Idaho, and The State Tax Commission, P. G. Neill, Tax Collector of the State of Idaho, Defendants-Respondents.

Supreme Court of Idaho.

Rehearing Denied July 23, 1957.


Attorney(s) appearing for the Case

Anderson & Anderson, Pocatello, for appellants.

Graydon W. Smith, Atty. Gen., Elbert E. Gass, Asst. Atty. Gen., for respondents.


SMITH, Justice.

Appellants commenced this proceeding in the first instance as a declaratory judgment action some time prior to rendition of respondent State Tax Commissioner's formal order affirming respondent State Tax Collector's determination of a tax deficiency. Respondent State Tax Commission had entered said order by the time appellants filed their second amended complaint.

Appellants in their second amended complaint set forth that at all the times...

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