(Download) "Richards v. Idaho State Tax Comn" by Boise, December 1997 Term. Supreme Court of Idaho # eBook PDF Kindle ePub Free
eBook details
- Title: Richards v. Idaho State Tax Comn
- Author : Boise, December 1997 Term. Supreme Court of Idaho
- Release Date : January 09, 1998
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 65 KB
Description
This is an appeal by John and Joy Richards from the district courts grant of summary judgment in favor of the Idaho State Tax Commission (the Commission). After auditing the Richards Idaho tax returns, the Commission issued two notices of deficiency. The Commission concluded that the interest income that the Richards received from a shareholders loan made by them to Idaho Forest Industries (IFI) was Idaho source income that should have been included on their income tax returns for 1989 and 1990. The Richards appealed the Commissions findings to the district court. The district court granted summary judgment in favor of the Commission.