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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