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IDAHO STATE TAX COM'N v. BOISE CASCADE CORP.

No. 11802.

543 P.2d 865 (1975)

97 Idaho 312

IDAHO STATE TAX COMMISSION, Plaintiff-Appellant, v. BOISE CASCADE CORPORATION, Defendant-Respondent.

Supreme Court of Idaho.

December 17, 1975.

Attorney(s) appearing for the Case

Wayne L. Kidwell, Atty. Gen., Theodore V. Spangler, Deputy Atty. Gen., Boise, for plaintiff-appellant.

Cumer L. Green, of Green & Frost, Eberle, Berlin, Kading, Turnbow & Gillespie, Boise, for defendant-respondent.

DONALDSON, Justice.

Following two audits and an informal hearing, the Idaho State Tax Commission, at a formal hearing, found Boise Cascade Corporation to be deficient in the collection of sales tax on prefabricated homes produced and sold by Boise Cascade. An order demanding payment of the taxes was ordered. At a de novo hearing before the Board of Tax Appeals the findings and order of the Tax Commission were reversed. The district court upheld the Board of...

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