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WORTHEN v. STATE

No. 11337.

525 P.2d 957 (1974)

96 Idaho 175

Paul W. WORTHEN et al., Plaintiffs-Appellants, v. STATE of Idaho and Idaho State Tax Commission, Defendants-Respondents.

Supreme Court of Idaho.

August 6, 1974.

Attorney(s) appearing for the Case

Walter H. Bithell, Charles E. Mooney, Boise, for plaintiffs-appellants.

W. Anthony Park, Atty. Gen., Robert L. Miller, Asst. Atty. Gen., Boise, for defendants-respondents.

McQUADE, Justice.

This action involves a challenge to the constitutionality of House Bill 789 enacted by the Second Regular Session of the Forty-First Legislature of the State of Idaho in 1972.1 House Bill 789 is a revenue act which makes substantial changes in the tax liability of Idaho taxpayers.

The plaintiffs-appellants, Paul W. Worthen, et al., commenced this action alleging that House Bill 789 is unconstitutional. The defendants...

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