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IDAHO STATE TAX COM'N v. HAUTZINGER

No. 27291.

49 P.3d 406 (2002)

137 Idaho 401

IDAHO STATE TAX COMMISSION, Plaintiff-Respondent, v. John J. and Melani S. HAUTZINGER, husband and wife, Defendants-Appellants.

Supreme Court of Idaho, Boise, February 2002 Term.

June 10, 2002.

Attorney(s) appearing for the Case

Bosch, Daw & Ballard, Chtd., Boise, for appellants. C.A. Daw argued.

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

SCHROEDER, Justice.

John J. and Melani S. Hautzinger (the Hautzingers) appeal the district court's order that found that they had filed a fraudulent Idaho state tax return in 1988. The Hautzingers indicated on their tax return that they were Nevada residents. The Idaho State Tax Commission (the Commission) maintains that the Hautzingers were not Nevada residents that year, and falsely claimed to be Nevada residents in order to avoid paying Idaho state income tax for...

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