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DUNN v. IDAHO STATE TAX COM'N

Docket No. 44378.

403 P.3d 309 (2017)

Linda DUNN, individually, and as surviving spouse of Barry Dunn, deceased, Plaintiff-Appellant, v. IDAHO STATE TAX COMMISSION, Defendant-Respondent.

Supreme Court of Idaho, Boise, August 2017 Term.

Filed: September 25, 2017.

Attorney(s) appearing for the Case

Richard Kochansky , Coeur d'Alene, attorney for appellant.

Hon. Lawrence G. Wasden , Idaho Attorney General, attorney for respondent. David B. Young argued.

I. NATURE OF THE CASE

Linda Dunn ("Linda") appeals from a district court's judgment affirming the Idaho State Tax Commission's (the "Commission") deficiency determination. The Commission issued a deficiency against Linda after determining that her one-half community interest in her husband's, Barry Dunn ("Husband"), out...

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