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CARIBOU MEM. HOSP. v. INDUS. SP. IND. FUND

No. 20942.

895 P.2d 1215 (1995)

126 Idaho 1022

Gloria ADAMS, Claimant, v. CARIBOU MEMORIAL HOSPITAL, Employer, and State Insurance Fund, Surety, Petitioners-Appellants, and State of Idaho, INDUSTRIAL SPECIAL INDEMNITY FUND, Respondent.

Supreme Court of Idaho, Boise, December 1994 Term.

May 15, 1995.

Attorney(s) appearing for the Case

Evans, Keane, Boise, for appellants. Jon M. Bauman argued.

Mallea & Scrivner, Boise, for respondent. Wesley L. Scrivner argued.

JOHNSON, Justice.

This case concerns whether workers' compensation benefits paid during an employee's retraining period (retraining benefits) are exempt from the five percent excise levy (the levy) imposed by I.C. § 72-327(1). We conclude that retraining benefits are exempt from the levy.

I.

THE BACKGROUND AND PRIOR PROCEEDINGS.

Gloria Adams (the claimant) was injured while employed at Caribou Memorial Hospital (the employer), and...

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