STATE TAX COM'N v. WESTERN ELECTRONICS, INC.

No. 12466.

580 P.2d 72 (1978)

99 Idaho 226

STATE TAX COMMISSION, Plaintiff-Respondent, v. WESTERN ELECTRONICS, INC., a corporation, dba Freight Outlet, Steve Brown, Mike Brown and Pat Brown, Defendants-Appellants.

Supreme Court of Idaho.

Rehearing Denied June 30, 1978.


Attorney(s) appearing for the Case

Dennis L. Cain of Sallaz, Scanlan, Beer & Cain, Boise, for defendants-appellants.

Wayne L. Kidwell, Atty. Gen., Dean W. Kaplan, Asst. Atty. Gen., Boise, for plaintiff-respondent.


DONALDSON, Justice.

In November 1972, Steve Brown, as president of Western Electronics, Inc. d/b/a Freight Outlet (a Nevada corporation with its principal place of business in Utah), applied for an Idaho sales tax permit. A permit was issued to Western Electronics, Inc. d/b/a Freight Outlet. The application listed Steve Brown, Mike Brown, and Pat Brown as the officers of Western Electronics, Inc.

Freight Outlet filed sales tax returns (Steve Brown signed the...

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