IDAHO STATE TAX COM'N v. BEACOM

No. 23010.

961 P.2d 660 (1998)

131 Idaho 569

IDAHO STATE TAX COMMISSION, Plaintiff-Respondent, v. Gary Bruce BEACOM, Defendant-Appellant.

Court of Appeals of Idaho.

June 25, 1998.


Attorney(s) appearing for the Case

Benjamin C. Rice, Boise; Lowell H. Becraft, Jr., Huntsville, Alabama, for appellant. Lowell H. Becraft, Jr., argued.

Alan G. Lance, Attorney General; Lawrence G. Wasden, Deputy Attorney General, Boise, for respondent. Lawrence G. Wasden argued.


LANSING, Chief Judge.

This is an appeal from a writ of mandate ordering the appellant to file state income tax returns. The appellant contends that he may not lawfully be compelled to file such returns because neither the Idaho statutes nor properly promulgated administrative rules require disclosure of the information called for on the tax return form.

BACKGROUND

In January 1996, the Idaho State Tax Commission (the Commission) petitioned the district...

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