CARLSON v. IDAHO STATE TAX COMMISSIONER

No. 8634.

329 P.2d 1019 (1958)

Roy V. CARLSON and Dorothy Carlson, husband and wife, Plaintiffs-Respondents, v. IDAHO STATE TAX COMMISSIONER, Defendant-Appellant.

Supreme Court of Idaho.

On Rehearing September 30, 1958.


Attorney(s) appearing for the Case

Graydon W. Smith, Atty. Gen., Elbert E. Gass and Edward Aschenbrenner, Asst. Attys. Gen., Boise, for appellant.

Caldwell & Whittier, Pocatello, for respondents.


PORTER, Justice.

Plaintiffs duly filed their joint income tax returns for the years 1954 and 1955 in the office of appellant. On or about the 24th of May, 1956, respondents received a notice of deficiency from the office of appellant informing them that on their return for the year 1954 there was a deficiency of $35.41, together with penalty and interest, and that on their return for the year 1955 there was a deficiency of $48.42, together with penalty and interest...

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