Opinion ID: 2629418
Heading Depth: 2
Heading Rank: 2

Heading: Is Lockheed Entitled to an Award of Attorney Fees on Appeal?

Text: Lockheed seeks an award of attorney fees on appeal pursuant to Idaho Code § 12-117. Lockheed would be entitled to an award of attorney fees under that statute if we find that the Tax Commission acted without a reasonable basis in law or fact. BHA Invs., Inc. v. City of Boise, 141 Idaho 168, 108 P.3d 315 (2004). It also seeks an award of attorney fees under Idaho Code § 12-121. Under that statute, attorney fees will be awarded to the prevailing party when this Court is left with the abiding belief that the appeal was brought or pursued frivolously, unreasonably or without foundation. Hartman v. United Heritage Property and Cas. Co., 141 Idaho 193, 108 P.3d 340 (2005). We do not find that the Tax Commission's appeal was so lacking in merit that Lockheed is entitled to an award of attorney fees under either statute.