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WARE v. IDAHO STATE TAX COMMISSION

No. 12008.

567 P.2d 423 (1977)

98 Idaho 477

A. E. WARE and Ruby L. Ware, husband and wife, Gerald O. Talbot and Jean Talbot, husband and wife, Charles Robertson and Lois Robertson, husband and wife, Herman Vogt and Leona Vogt, husband and wife, and Harry C. Skinner and Gertrude Skinner, husband and wife, Plaintiffs-Appellants and Cross-Respondents, v. IDAHO STATE TAX COMMISSION, Defendant-Respondent and Cross-Appellant. Dorothea L. BICKMORE, Mable S. Clore and Henry C. Buchanan, Intervening Plaintiffs and Appellants, v. IDAHO STATE TAX COMMISSION, Defendants and Respondents.

Supreme Court of Idaho.

July 11, 1977.

Attorney(s) appearing for the Case

Dean E. Miller and Gerald L. Weston, Gigray, Miller, Downen & Weston, Caldwell, for appellants and cross-respondents.

Theodore V. Spangler, Jr., Deputy Atty. Gen., Wayne L. Kidwell, Atty. Gen., Boise, for respondent and cross-appellant.

BISTLINE, Justice.

We are asked to review the record below on two separate appeals, both taken from a final judgment which was entered following the presentation of motions for summary judgment. The defendant in the proceedings below, Idaho State Tax Commission, appeals a $90.00 judgment, for tax refund, awarded against it in favor of the original plaintiffs who brought the action A.E. and Ruby Ware, Gerald and Jean Talbot, Charles and Lois Robertson, Herman and Leona...

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