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D. James Manning is a partner in the Pocatello office. He concentrates his practice in the areas of state and federal taxation, business law, and estate planning. He is experienced in the representation of clients before the Idaho State Tax Commission, the Idaho Board of Tax Appeals, the Appeals Office and the National Office of the Internal Revenue Service, and the United States Tax Court.Mr. Manning has served as president of the Pocatello Estate Planning Council, as a board member of the Taxation, Probate and Trust Section of the Idaho State Bar Association, and serves as a member of the Executive Planning Committee of the Idaho State Tax Institute.Mr. Manning received his law degree from the University of Idaho College of Law (1967) and his L.L.M. in Taxation from the University of Denver (1981). | 