Court Opinion

ID: 9628130
Source: CourtListenerOpinion
Date Created: 2023-08-22 09:08:45.989547+00
Date Added: 2024-06-11T09:07:00.669767
License: Public Domain

McFADDEN, Justice,
concurring in part and dissenting in part.
I concur in all of the majority opinion except for that portion of it wherein the judgment of the district court is reversed insofar as the awarding of interest on the judgment to cross-appellant. This court in American Oil Company v. Neill, 90 Idaho 333, 414 P.2d 206 (1966), denied a claim of interest by a taxpayer in a tax dispute. This court there held that in the absence of express statutory authority interest will not be allowed the taxpayer. No specific statutory authority has been called to the attention of this court, nor has research reflected any change in the statutes on this point since the decision in American Oil Company v. Neill, supra. The position of the majority is simply that it is inequitable not to allow such interest. Be that as it may, it is my conclusion that that is a decision which the legislature should make. I am not persuaded that the position of this court in American Oil Co. v. Neill is incorrect.