(DOWNLOAD) "Alma H. Evans Et Al. v. Idaho State Tax" by Supreme Court of Idaho No. 11096 " eBook PDF Kindle ePub Free
eBook details
- Title: Alma H. Evans Et Al. v. Idaho State Tax
- Author : Supreme Court of Idaho No. 11096
- Release Date : January 10, 1972
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 62 KB
Description
This action was brought against the State Tax Commission to recover a sales tax assessment. The District Court found that portions of the Idaho Sales Tax Act denied equal protection and were therefore unconstitutional as applied to plaintiffs. The District Court thereupon entered summary judgment in favor of plaintiffs and this appeal results. The sole issue presented for decision herein is whether the Sales Tax Act as it existed in 1966, unconstitutionally denied plaintiffs equal protection of the law. The issue is undoubtedly moot as to all persons except the parties herein since the legislature in 1967 changed those portions of the Act deemed constitutionally offensive by the District Court. Plaintiffs-respondents (hereinafter plaintiffs) were the sole shareholders of a corporation which owned and operated a motel, cafe and lounge in Soda Springs, Idaho. The motel complex was a retailer as defined by Section 10 of the Idaho Sales Tax in force at that time and was so licensed. Therefore, plaintiffs were required to collect retail sales tax in the course of their business.