PARKER v. IDAHO STATE TAX COM'N

No. 35848.

230 P.3d 734 (2010)

David and Kathy PARKER, Plaintiffs-Appellants, v. IDAHO STATE TAX COMMISSION, Defendant-Respondent.

Supreme Court of Idaho, Boise, December 2009 Term.

Rehearing Denied April 29, 2010.


Attorney(s) appearing for the Case

Lawrence G. Sirhall Jr., Boise, for appellant.

Hon. Lawrence G. Wasden, Attorney General, Boise, for respondent. Lawrence Allen argued.


HORTON, Justice.

This appeal involves Idaho state income tax payments by David and Kathy Parker for income earned in 2003 and 2004. The Idaho State Tax Commission (the Commission) determined that the Parkers' tax payments were deficient for those years. David and Kathy sought review by the district court. The district court granted summary judgment in favor of the Commission. We affirm.

I. FACTUAL AND PROCEDURAL BACKGROUND

The Parkers were married...

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