GRANGE MUTUAL LIFE CO. v. STATE TAX COMMISSION

No. 8113.

283 P.2d 187 (1955)

GRANGE MUTUAL LIFE COMPANY, a corporation, Plaintiff-Respondent, v. STATE TAX COMMISSION of the State of Idaho, and E. D. Baird, Joseph H. Nettleton, T. C. Waddoups, and Lloyd A. Fenn, as members thereof, and P. G. Neill, State Tax Collector of the State of Idaho, Defendants-Appellants.

Supreme Court of Idaho.

March 30, 1955.


Attorney(s) appearing for the Case

Graydon W. Smith, Atty. Gen., and J. N. Leggat, Asst. Atty. Gen., Boise, for appellants.

Laurence N. Smith, Caldwell, and Oscar W. Worthwine, Boise, for respondent.


TAYLOR, Chief Justice.

Subsequent to first opinion filed December 22, 1954, rehearing was had March 10, 1955. The first opinion is withdrawn and the following substituted.

This action was brought by respondent, a domestic life insurance corporation, § 41-304, I.C., to avoid the payment of deficiencies claimed by the state tax collector to be owing on its franchise tax for the years 1949, 1950 and 1951. The alleged deficiencies arise out of the failure...

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