Ware v. Idaho State Tax Commission

17 Citing cases

  1. J.R. Simplot Co. v. Tax Com'n

    120 Idaho 849 (Idaho 1991)   Cited 74 times
    Adopting Chevron for review of state agency rulemaking

    It is fundamental that the judiciary has the ultimate responsibility to construe legislative language to determine the law. Marbury v. Madison, 5 U.S. (1 Cranch) 137, 177, 2 L.Ed. 60, 73 (1803); seealso Idaho Fair Share v. Public Utils. Comm'n, 113 Idaho 959, 751 P.2d 107 (1988); Ware v. Idaho State Tax Comm'n, 98 Idaho 477, 567 P.2d 423 (1977); Weller v. Hopper, 85 Idaho 386, 379 P.2d 792 (1963). In carrying out this responsibility it is well established that "[i]t is the duty of courts in construing statutes to ascertain the legislative intent and to give effect thereto."

  2. Castrigno v. McQuade

    141 Idaho 93 (Idaho 2005)   Cited 11 times
    Awarding attorney fees when appellants "failed to add any new analysis or authority to the issues raised below" that were resolved by a district court's well-reasoned authority

    First, they cite an Idaho Supreme Court case where certain intervening taxpayers were awarded a sales tax refund even though they failed to make a claim for the refund in the manner prescribed by the State Tax Commission. See Ware v. Idaho State Tax Comm'n, 98 Idaho 477, 567 P.2d 423 (1977). However, Ware is distinguishable from the case at bar based on key factual differences.

  3. Davison v. Debest Plumbing, Inc.

    163 Idaho 571 (Idaho 2018)   Cited 10 times   1 Legal Analyses
    Litigating the applicability of NORA after complaint had been filed by filing "Motion to Confirm Implementation of the Provisions of the Notice and Opportunity to Repair Act Apply to Pending Lawsuit."

    "The law does not require useless acts from litigants as prerequisites to seeking relief from the courts." Ware v. Idaho State Tax Comm'n , 98 Idaho 477, 483, 567 P.2d 423, 429 (1977) (quoting Van Gammeren v. City of Fresno , 51 Cal.App.2d 235, 124 P.2d 621, 623 (1942) ). We note the similarity between the notice requirement of NORA and that found in the Idaho Tort Claims Act (ITCA).

  4. Roeder Holdings, L.L.C. v. Board of Equalization

    136 Idaho 809 (Idaho 2001)   Cited 10 times
    Holding that the taxpayer qualified for the exemption because he had actually prepared his land for crop cultivation the prior autumn

    The final responsibility for interpretation of the law rests with the courts. Ware v. Idaho State Tax Comm'n, 98 Idaho 477, 481, 567 P.2d 423, 427 (1977). A court must always make an independent determination whether the agency regulation is "within the scope of the authority conferred," and that determination includes an inquiry into the extent to which the legislature intended to delegate discretion to the agency to construe or elaborate on the authorizing statute.

  5. State v. Staton

    325 Ark. 341 (Ark. 1996)   Cited 18 times   1 Legal Analyses
    In Staton, Tedder, Grine, and related cases, this court simply recognized the existence of the waivers of immunity enacted by the legislature.

    The opinion stated, "Although this court has not ruled on this precise issue as applicable to tax refunds, there is ample authority for the appellees' position and we adopt that reasoning. See Santa Barbara Optical Co. v. State Bd. of Equalization, 47 Cal.App.3d 244, 120 Cal.Rptr. 609 (1975); Ware v. Idaho State Tax Commission, 98 Idaho 477, 567 P.2d 423 (1977); Clark v. Lee, 273 Ind. 572, 406 [325 Ark. 347] N.E.2d 646 (1980); Thorn v. Jefferson County, 375 So.2d 780 (Ala.1979); and Fiorito v. Jones, 39 Ill.2d 531, 236 N.E.2d 698 (1968)." We now review the "reasoning" we adopted from those cases.

  6. Ass'n for Equitable Tax. v. Oklahoma City

    1995 OK 62 (Okla. 1995)   Cited 83 times
    Holding that a city may create classes of taxpayers for the purpose of the municipal sales tax

    Here, although there are two classes established by the MAPS Refund Provision, all persons meeting the age qualification are treated the same — everyone over sixty-five has the opportunity to apply for the $32.00 annual refund. Additionally, although the City may not have articulated a basis for the distinction based on age with clarity, it did argue before the trial court that policies favoring retirement-age senior citizens have been recognized as legitimate and it quoted from Ware v. Idaho State Tax Comm'n, 98 Idaho 477, 567 P.2d 423, 426 (1977), in which the Idaho court recognized the humanitarian and economic reasons in support of a tax refund limited to senior citizens. Oklahoma City Ordinance No. 20,045, § 52-20.3(F) (10/14/93), see note 3, supra.

  7. Pledger v. Bosnick

    306 Ark. 45 (Ark. 1991)   Cited 32 times
    In Pledger v. Bosnick, 306 Ark. 45, 811 S.W.2d 286 (1991), this court recognized that fact and permitted precisely what the class attempts to do in this case.

    Although this court has not ruled on this precise issue as applicable to tax refunds, there is ample authority for the appellees' position and we adopt that reasoning. See Santa Barbara Optical Co. v. State Bd. of Equalization, 47 Cal.App.3d 244, 120 Cal.Rptr. 609, (1975); Ware v. Idaho State Tax Commission, 98 Idaho 477, 567 P.2d 423 (1977); Clark v. Lee, 273 Ind. 572, 406 N.E.2d 646 (1980); Thorn v. Jefferson County, 375 So.2d 780 (Ala. 1979); and Florito v. Jones, 39 Ill.2d 531, 236 N.E.2d 698 (1968). Our decision in International Union of Elec., Radio Mach. Workers discusses the issues presented here as applicable to class actions generally, and we believe supports the Chancellor in his application of the rules to this class.

  8. Moses v. Idaho State Tax Com'n

    799 P.2d 964 (Idaho 1990)   Cited 14 times

    This Court will not enforce a regulation that is, in effect, a rewriting of the statute. Bogner v. State Dept. of Revenue Taxation, State Tax. Com., 107 Idaho 854, 693 P.2d 1056 (1984); Ware v. State Tax Com., 98 Idaho 477, 567 P.2d 423 (1977); Idaho Compensation Co. v. Hubbard, 70 Idaho 59, 211 P.2d 413 (1949). Therefore, this Court reverses the decision of the district court in the case of Edward J. and Katherine Moses v. Idaho State Tax Commission and affirms the decision of the district court in the case of Frank C. and Jeannine Clark, Jr. v. Idaho State Tax Commission.

  9. Appeal of Railbox Co

    117 Idaho 365 (Idaho 1989)

    (Emphasis added.) The Idaho Supreme Court has quoted this language with apparent approval in Ware v. State Tax Commission, 98 Idaho 477, 483, 567 P.2d 423, 429 (1977). The Court's decision then indicates that ordinary rules of estoppel apply.

  10. Deonier v. Public Emp. Retirement Bd.

    114 Idaho 721 (Idaho 1988)   Cited 4 times
    In Deonier, three members of the Court — Justices Huntley and Bistline together with Chief Justice Shepard — concurred in overturning the offsets of the firemen's workers' compensation benefits against their disability retirement benefits.

    Those settlements were contrary to the mandate of I.C. §§ 72-1414 and 72-1429P that a setoff for worker's compensation benefits be applied to disability retirement benefits received under the FRF, and they cannot be considered controlling precedent in this case. Idaho Fair Share v. Idaho Public Util. Comm'n, supra; Ware v. State Tax Comm'n, 98 Idaho 477, 567 P.2d 423 (1977). C.