HALLEY v. IDAHO STATE TAX COM'N

No. 17776.

779 P.2d 436 (1989)

116 Idaho 761

William F. and Niona HALLEY, husband and wife, Plaintiffs-Appellants, v. IDAHO STATE TAX COMMISSION, Defendant-Respondent.

Court of Appeals of Idaho.

September 7, 1989.


Attorney(s) appearing for the Case

Cumer L. Green of Green & Nyman, Boise, for plaintiffs-appellants.

Jim Jones, Atty. Gen., Lenard L. Wittlake, Deputy Atty. Gen., for defendant-respondent.


SWANSTROM, Judge.

This is an appeal from an order of the district court holding that it lacked jurisdiction to hear an appeal from a decision issued by the State Tax Commission. The question presented is whether the taxpayer timely filed an appeal with the district court under I.C. § 63-3049. Holding that the initial appeal was timely, we reverse and remand.

Following an audit, the State Tax Commission issued...

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