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IDAHO STATE TAX COM'N v. PETERSON

No. 15298.

688 P.2d 1165 (1984)

107 Idaho 260

IDAHO STATE TAX COMMISSION, Plaintiff-Appellant, v. Robert L. PETERSON, Defendant-Respondent.

Supreme Court of Idaho.

September 26, 1984.

Attorney(s) appearing for the Case

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

Robert L. Peterson, Soda Springs, pro se.

SHEPARD, Justice.

This action is brought by the Idaho State Tax Commission to compel the defendant Robert L. Peterson to file state income tax returns for the years 1980 and 1981. The lower court refused to order Peterson to file such returns, on the basis that the information requested by the State to be included thereon was protected by the fifth amendment privilege against self-incrimination. We reverse and remand.

The following facts are gleaned from the...

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