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EVANS v. IDAHO STATE TAX COMMISSION

No. 11096.

501 P.2d 1054 (1972)

95 Idaho 54

Alma H. EVANS et al., Respondents, v. IDAHO STATE TAX COMMISSION, Defendant-Appellant, and James Bedingfield et al., Defendants-Respondents.

Supreme Court of Idaho.

October 10, 1972.

Attorney(s) appearing for the Case

W. Anthony Park, Atty. Gen., Christopher M. Wyne, Asst. Atty. Gen., State of Idaho, Boise, for defendant-appellant.

Wallace M. Transtrum, Soda Springs, George W. Hargraves, Pocatello, for plaintiffs-respondents.

SHEPARD, Justice.

This action was brought against the State Tax Commission to recover a sales tax assessment. The District Court found that portions of the Idaho Sales Tax Act denied equal protection and were therefore unconstitutional as applied to plaintiffs. The District Court thereupon entered summary judgment in favor of plaintiffs and this appeal results. The sole issue presented for decision herein is whether the Sales Tax Act as it existed in 1966, unconstitutionally...

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