V-1 OIL CO. v. STATE TAX COMMISSION

No. 11960.

559 P.2d 756 (1977)

98 Idaho 140

V-1 OIL COMPANY, a corporation, and Blair Dean, Inc., a corporation, Plaintiff-Appellants, v. STATE TAX COMMISSION of the State of Idaho, Defendant-Respondent.

Supreme Court of Idaho.

January 28, 1977.


Attorney(s) appearing for the Case

Edward W. Pike and Jay B. Gaskill, of Albaugh, Smith & Pike, Idaho Falls, for plaintiff-appellants.

Wayne L. Kidwell, Atty. Gen., J. Michael Kinsela, Asst. Atty. Gen., Boise, for defendant-respondent.


BAKES, Justice.

This action was commenced by the plaintiff appellants, V-1 Oil Company, a gasoline retail dealer, and Blair Dean, Inc., a gasoline wholesale dealer, against the defendant respondent State Tax Commission for the recovery of motor fuel excise taxes which V-1 and Blair Dean allege to have paid pursuant to the requirements of a statute which they contend was ineffective for a three month period during which the...

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