GRAND CANYON DORIES v. STATE TAX COM'N

No. 18850.

826 P.2d 476 (1992)

121 Idaho 515

GRAND CANYON DORIES, INC., Plaintiff-Appellant, v. IDAHO STATE TAX COMMISSION, Defendant-Respondent.

Supreme Court of Idaho, Boise, December 1991 Term.

February 19, 1992.


Attorney(s) appearing for the Case

Ringert, Clark, Chartered, Boise, for plaintiff-appellant. James G. Reid, argued, Boise.

Larry EchoHawk, Atty. Gen., Larry M. Dunn, Deputy Atty. Gen., for defendant-respondent. Larry M. Dunn, argued.


JOHNSON, Justice.

This is a sales and use tax case. The dispositive issue on appeal is whether the district court had jurisdiction to review the redetermination of the deficiency by the State Tax Commission. We conclude that the district court did not have jurisdiction to do so and vacate the district court's order determining the taxpayer's liability.

I.

THE BACKGROUND AND PRIOR PROCEEDINGS.

In...

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