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RICHARDS v. IDAHO STATE TAX COM'N

No. 23749.

959 P.2d 457 (1998)

131 Idaho 476

John M. and Joy E. RICHARDS, Plaintiffs-Appellants, v. IDAHO STATE TAX COMMISSION, Defendant-Respondent.

Supreme Court of Idaho, Boise, December 1997 Term.

June 9, 1998.

Attorney(s) appearing for the Case

Green Law Offices, Boise; and Lukins & Annis, Coeur d'Alene, for appellants. Michael M. Megaard argued.

Alan G. Lance, Attorney General; Charles E. Zalesky, Deputy Attorney General, Boise, for respondent. Charles E. Zalesky argued.

SCHROEDER, Justice.

This is an appeal by John and Joy Richards from the district court's grant of summary judgment in favor of the Idaho State Tax Commission (the Commission). After auditing the Richards' Idaho tax returns, the Commission issued two notices of deficiency. The Commission concluded that the interest income that the Richards received from a shareholder's loan made by them to Idaho Forest Industries (IFI) was Idaho source income that should have been...

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