LEONARD CONST. CO. v. STATE EX REL. STATE TAX COM'N

No. 11671.

539 P.2d 246 (1975)

96 Idaho 893

LEONARD CONSTRUCTION COMPANY and the Bunker Hill Company, Plaintiff-Respondents, v. STATE of Idaho ex rel. the STATE TAX COMMISSION et al., Defendant-Appellants.

Supreme Court of Idaho.

Rehearing Denied September 4, 1975.


Attorney(s) appearing for the Case

Wayne L. Kidwell, Atty. Gen., Theodore V. Spangler, Jr., Asst. Atty. Gen., Boise, for defendant-appellants.

Wm. F. Boyd and Robert E. Brown of Brown, Peacock, Keane & Boyd, Kellogg, for plaintiff-respondents.


SHEPARD, Justice.

This is an appeal from a summary judgment of the district court adverse to the State Tax Commission holding the respondents Bunker Hill Company and Leonard Construction Company not liable for a use tax for the years 1969 to 1971. The State Tax Commission had determined Leonard liable for the use tax and issued a notice of deficiency determination including interest and penalty of $53,228.28. Bunker Hill and Leonard appealed that determination of...

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