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C. C. ANDERSON STORES CO. v. STATE TAX COM'N

No. 9227.

384 P.2d 677 (1963)

In the Matter of the Appeal of C. C. Anderson Stores Company from the Order of the State Tax Commission of the State of Idaho. C. C. ANDERSON STORES COMPANY, Plaintiff-Appellant, v. The STATE TAX COMMISSION of the State of Idaho, Defendant-Respondent.

Supreme Court of Idaho.

August 15, 1963.

Attorney(s) appearing for the Case

Moffatt, Thomas, Barrett & Blanton, Boise, for appellant.

Allan G. Shepard, Atty. Gen., Eugene C. Smith, Pros. Atty., Ada County, J. N. Leggat, Boise, for respondent.

McQUADE, Judge.

Appellant has a retail merchandise business situated in Boise, Ada County, Idaho. At the request of the Ada County Assessor, and for purposes of making an assessment for the year 1959, appellant submitted an inventory of all merchandise in the Boise store for the year 1958. The following exhibit reflects defendant's inventory and depreciation schedule.

December 31, 1958    Inventory per
Balance Sheet                                   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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