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HARMAN'S OF IDAHO v. STATE TAX COM'N

No. 16601.

760 P.2d 1156 (1988)

114 Idaho 740

HARMAN'S OF IDAHO, INC., an Idaho corporation, Plaintiff-Respondent, v. IDAHO STATE TAX COMMISSION, Defendant-Appellant.

Supreme Court of Idaho.

Rehearing Denied September 21, 1988.

Attorney(s) appearing for the Case

Jim Jones, Atty. Gen., Mark J. Mimura, Deputy Atty. Gen. (argued) Boise, for defendant-appellant.

Anderson, Pike & Bush, Idaho Falls, for plaintiff-respondent. W. Joe Anderson (argued).

JOHNSON, Justice.

This is an income tax case in which the primary issue is whether the issuance of a deficiency determination by the State Tax Commission concerning the taxes due in a particular year reopens the statute of limitations relating to a claim for credit or refund of taxes paid in an earlier year. We conclude that it does not and reverse the decision of the trial court holding that it does. We also decide that...

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