TARBOX v. TAX COM'N

No. 14883.

695 P.2d 342 (1984)

107 Idaho 957

Fred TARBOX and Mary Tarbox, husband and wife, Plaintiffs-Appellants, v. TAX COMMISSION OF the STATE OF IDAHO, Defendant-Respondent.

Supreme Court of Idaho.

Rehearing Denied February 20, 1985.


Attorney(s) appearing for the Case

Danny J. Radakovich, Lewiston, for plaintiffs-appellants.

Jim Jones, Atty. Gen., and Stephen J. Lord, Deputy Atty. Gen., State Tax Com'n, Boise, for defendant-respondent.


ON DENIAL OF PETITION FOR REHEARING

HUNTLEY, Justice.

In June of 1979 Fred and Mary Tarbox, doing business as M & K Sales, a used car proprietorship, were issued a Notice of Deficiency Determination by the Idaho Tax Commission. Most of the tax asserted in the deficiency notice is sales tax on the sales of licensed motor vehicles; however the assessment also includes a fifty percent fraud penalty. The penalty was imposed because although the Tarboxes...

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