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HOUSTON v. IDAHO STATE TAX COM'N

No. 20795.

889 P.2d 1108 (1995)

126 Idaho 718

William O. HOUSTON, Jr., and Betty Houston, Plaintiffs-Appellants, v. IDAHO STATE TAX COMMISSION, Defendant-Respondent.

Supreme Court of Idaho, Boise, December 1994 Term.

February 17, 1995.

Attorney(s) appearing for the Case

Dillion, Bosch & Daw, Chtd., Boise, for appellants. C.A. Daw argued.

Larry EchoHawk, Atty. Gen., and Lenard L. Wittlake, Deputy Atty. Gen., Boise, for respondent. Lenard L. Wittlake argued.

McDEVITT, Chief Justice.

INTRODUCTION

Taxpayers Dr. William Houston and Betty Houston (the Houstons) appeal from a district court decision affirming a Board of Tax Appeals ruling that, within the meaning of the federal tax code, their Sun Valley condominium was a "residence" and not a rented "dwelling" subject to more favorable tax treatment.

BACKGROUND AND PRIOR PROCEEDINGS

The Idaho Tax Commission...

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