Opinion ID: 2615683
Heading Depth: 1
Heading Rank: 4

Heading: Taxes and Licenses

Text: The defendant took with him to Idaho little or no property which might be the subject of ad valorem taxes in that state. He acquired none after his arrival. His entire luggage on the August trip consisted of two bags. However, while there in the years 1948 and 1949, he earned, according to his statement, from $300 to $400 a month, in addition to his income from Oregon sources. His records of income from his Idaho operations were not segregated from the Oregon business. Indeed, the tax accountant for the Oregon nursery, who made the nursery partnership returns and personal returns for the partners for the tax years of 1948 and 1949, had, as we have noted, no knowledge that Elwert was conducting a separate business in Idaho during that time. The records from the Idaho business for those years were consolidated in the tax returns made for the Oregon nursery and filed with the state of Oregon and the collector for the federal Oregon district. No income tax returns were made to the state of Idaho for 1948 or 1949, notwithstanding the requirements of the law of that state. (§§ 63-3001  63-3088, Idaho Code, particularly concerning resident persons receiving income outside the state of Idaho. § 63-3013(b) 7.) Elwert had with him a Lincoln automobile and at times various trucking vehicles of the Oregon company;  but he failed to take Idaho-required licenses for his automobiles or to secure a motor vehicle operator's license during the period of his so-called residence in that state, and he continued to operate these vehicles under Oregon licenses and under the authority of his Oregon operator's license. (See §§ 49-107, 49-307 and 49-308, Idaho Code.) Although ostensibly in Idaho to set up a permanent nursery business in that state and while there actively engaged in the sale of nursery products, Elwert at no time sought to or did secure a license for that purpose as required by the Nurseryman's and Florist's Bond and License Code of that state (§§ 22-2301 et seq., Idaho Code). He knew of the necessity for this but gave trivial and specious reasons for not doing so.