http://www.isc.idaho.gov/opinions/baird.pdf May 1, 2007 – Baird Oil Company, Inc. v. The Idaho State Tax Commission – District court ruling finding Baird’s claim against Idaho State Tax Commission barred pursuant to the doctrine of res judicata http://www.isc.idaho.gov/opinions/sccivil.htm /usr/local/precydent_courts_files/STATE/Idaho1a/2008-03-12_15-10/baird.pdf baird.pdf 24838 2007-05-01 Baird Oil Company, Inc. v. The Idaho State Tax Commission District court ruling finding Baird’s claim against Idaho State Tax Commission barred pursuant to the doctrine of res judicata - AMENDED http://www.isc.idaho.gov/opinions/baird.pdf /usr/local/precydent_courts_files/STATE/Idaho1a/2008-03-12_15-10/baird.pdf baird.pdf Original pdf version of the opinion