IDAHO STATE TAX COM'N v. STANG

No. 26061.

25 P.3d 113 (2001)

135 Idaho 800

IDAHO STATE TAX COMMISSION, Plaintiff-Appellant, v. Robert A. and Mary L. STANG, Defendants-Respondents.

Supreme Court of Idaho, Coeur d'Alene, April 2001 Term.

May 23, 2001.


Attorney(s) appearing for the Case

Hon. Alan G. Lance, Attorney General, Boise, for appellant. Charles E. Zalesky argued.

Andrew P. Doman, St. Maries, for respondents.


EISMANN, Justice.

The Idaho State Tax Commission appeals from a decision of the district court granting the respondents relief from having to pay Idaho income tax upon distributions from their individual retirement accounts (IRA's) because years earlier, while residents of California, they had paid California income tax upon the funds contributed to the IRA's. We reverse because the Idaho Tax Code does not provide for either a deduction, an exemption, or a tax credit...

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