BOGNER v. STATE DEPT. OF REVENUE AND TAX.

No. 15300.

693 P.2d 1056 (1984)

107 Idaho 854

Rosmarie BOGNER, Plaintiff-Respondent, v. STATE of Idaho DEPARTMENT OF REVENUE AND TAXATION, STATE TAX COMMISSION, Defendant-Appellant.

Supreme Court of Idaho.

December 31, 1984.


Attorney(s) appearing for the Case

Jim Jones, Atty. Gen., William A. Von Tagen, argued, Deputy Atty. Gen., and Lynn E. Thomas, Sol. Gen., Boise, for defendant-appellant.

Douglas James Aanestad, of Hogue, Speck, & Aanestad, Ketchum, for plaintiff-respondent.


BISTLINE, Justice.

HISTORY

The plaintiff-respondent, Rosmarie Bogner, is a West German citizen and has been a resident of Idaho since 1981. Her principal source of income is derived from a family business in West Germany. As a German citizen residing in Idaho, plaintiff is taxed on her German income by three governmental entities: West Germany, the United States, and Idaho.

In 1982, plaintiff filed a 1981 income tax return with the Internal Revenue...

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