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IN RE SWAN FALLS LAND AND CATTLE CO., INC.

No. 16012.

719 P.2d 402 (1986)

110 Idaho 853

In re SWAN FALLS LAND AND CATTLE CO., INC., an Idaho corporation, For Dissolution. Rachel GILLINGHAM, Petitioner-Respondent, v. SWAN FALLS LAND AND CATTLE CO., INC., an Idaho corporation, and Victoria H. Smith, Respondents-Appellants.

Supreme Court of Idaho.

April 23, 1986.

Attorney(s) appearing for the Case

Vernon K. Smith, Boise for respondents-appellants.

Stanley W. Welsh, and Joseph M. Meier, of Clemons, Cosho & Humphrey, P.A., Boise, for petitioner-respondent.

DONALDSON, Chief Justice.

The Swan Falls Land & Cattle Company was formed by H.B. Gillingham and Vernon K. Smith in 1963. The main asset of the corporation is a 2,400 acre parcel of undeveloped desert land. Following the deaths of H.B. Gillingham and Vernon K. Smith, their wives, Rachael Gillingham and Victoria Smith, each inherited a one-half interest in the corporation. Between 1970 and 1980, the land was leased for grazing to ranchers who had cattle operations...

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