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BAIRD OIL CO. v. IDAHO STATE TAX COM'N

No. 31668.

159 P.3d 866 (2007)

BAIRD OIL COMPANY, INC., Plaintiff-Appellant, v. The IDAHO STATE TAX COMMISSION, Defendant-Respondent.

Supreme Court of Idaho, Boise, February 2007 Term.

May 1, 2007.

Attorney(s) appearing for the Case

Runft & Steele Law Offices, PLLC, Boise, for appellant. Jon M. Steele argued.

Hon. Lawrence G. Wasden, Attorney General, Boise, for respondent. Carl E. Olsson, argued.

TROUT, Justice.

Baird Oil Company (Baird) appeals a decision by the district court finding Baird's claim against the Idaho State Tax Commission (the Commission) barred pursuant to the doctrine of res judicata.

I.

FACTUAL AND PROCEDURAL BACKGROUND

This case originated with a claim by Baird requesting a refund of fees Baird paid into the Idaho petroleum clean water trust fund (the Fund). The Fund was established pursuant to the Idaho...

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