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MAHONEY v. STATE, TAX COMMISSION

No. 11016.

524 P.2d 187 (1973)

96 Idaho 59

John George MAHONEY, Plaintiff, and Margaret Rose Mahoney, Plaintiff and Respondent, v. STATE of Idaho, State TAX COMMISSION, Defendant and Appellant.

Supreme Court of Idaho.

On Rehearing July 8, 1974.

Attorney(s) appearing for the Case

W. Anthony Park, Atty. Gen., Robert L. Miller, Deputy Atty. Gen., Boise, for defendant and appellant.

McFadden & Park, St. Maries, Hamilton & Hamilton, Coeur d'Alene, for plaintiff and appellee.

Robert D. Dellwo, Spokane, Wash., amicus curiae.

DONALDSON, Chief Justice.

The original plaintiff in this action was John George Mahoney, who sought to recover 784 cartons of cigarettes seized by the defendant-appellant Idaho State Tax Commission and to restrain the Commission fron interfering with the plaintiff's cigarette-vending business. Subsequent to the filing of this action, the respondent Margaret Rose Mahoney acquired all interests in the confiscated property and was, therefore, substituted as plaintiff...

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