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PRESTON v. IDAHO STATE TAX COM'N

No. 23705.

960 P.2d 185 (1998)

131 Idaho 502

Forrest L. PRESTON, Plaintiff-Appellant, v. IDAHO STATE TAX COMMISSION, Defendant-Respondent.

Supreme Court of Idaho, Boise, December 1997 Term.

June 22, 1998.

Attorney(s) appearing for the Case

Marshall, Batt & Fisher, LLP, Boise; and Sutherland, Asbill & Brennan, LLP, Atlanta, Georgia (as foreign counsel), for appellant. Walter Hellerstein argued.

Alan G. Lance, Attorney General; Geoffrey L. Thorpe, Deputy Attorney General, Boise, for respondent. Geoffrey L. Thorpe argued.

SCHROEDER, Justice

Forrest L. Preston (Preston) appeals from the decision of the district court granting summary judgment in favor of the Idaho State Tax Commission (the Commission). Preston sought judicial review of a deficiency assessment for Idaho income tax, penalties and interest for the years 1989 through 1991.

I.

BACKGROUND AND PRIOR PROCEEDINGS

During the years at issue—1989 through 1991, Preston, a resident of Tennessee...

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