INCOME TAX
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For judicial review action of which we have been made aware, all attempts have been made to ensure the correctness of information relating to judicial review of decisions of the Montana Tax Appeal Board. All critical information should be independently verified.
- Neil Joseph Streber v. Department of Revenue, IT-2024-18
- Zachary David Hubbard v. Department of Revenue, IT-2023-17
- Michelle Mann, v. Department of Revenue, IT-2023-13
- Jim-Raymond:Etzler, v. Department of Revenue, IT-2023-10
- Brett A. Rose v. Department of Revenue, IT-2023-3
- Mike and Dianne Atwell v. Department of Revenue, IT-2022-33
- Edwards & Edwards DBA v Department of Revenue, IT-2022-1
- Purnal Whitehead v. Department of Revenue, IT-2021-17
- Amber Sabe v. Department of Revenue, IT-2021-13
- Gale Pike v. Department of Revenue, PT-2020-44
- Pioneer News Group Co. and Subsidiaries v. Department of Revenue, IT-2020-40
- Derris Waukazoo v. Department of Revenue, IT-2020-28
- Franklin & Janet Tiegs v. Department of Revenue, IT-2019-20
- The taxpayers appealed the decision of the Montana Tax Appeal Board to the First Judicial District, Lewis and Clark County, on January 22, 2020, under Cause No. BDV-2021-70. The MTAB record was sent to the district court on February 1, 2021. By order dated September 10, 2021, the district court reversed the Board's decision.
- Eric Johnson v. Department of Revenue, IT-2019-7
- Carleton M. Clifford v. Department of Revenue, IT-2018-45
- Rich and Alyce Wassall v. Department of Revenue, IT-2018-33
- Eleanore R. Allen v. Department of Revenue, IT-2018-23
- Byron Taylor v. Department of Revenue, IT-2018-13
- Natalie Gonzales v. Department of Revenue, IT-2017-10
- Wayne C. Curry & Oxana Curry v. Department of Revenue, IT-2017-14
- Jean and Joe Seipel v. Department of Revenue, IT-2017-13
- The taxpayers appealed the decision of the Montana Tax Appeal Board to the Eight Judicial District, Cascade County, on May 3, 2018, under Cause No. BDV-18-0239. The MTAB record was sent to the district court on August 18, 2018. By order dated November 18, 2018, the district court affirmed the Board's decision. The taxpayers appealed the district court decision to the Montana Supreme Court, submitting briefs on September 18, 2019, under Cause No. DA 19-0044. The Montana Supreme Court affirmed the district court's decision on October 29, 2019.
- Gail C. Murphy v. Department of Revenue, IT-2016-4
- Byron Taylor v. Department of Revenue, IT-2015-9
- Kevin Reed v. Department of Revenue, IT-2015-8
- Ranna and Michael McCauley v. Department of Revenue, IT-2015-5
- Clayton Greenwood v. Department of Revenue, IT-2015-4
- The taxpayer appealed the decision of the Montana Tax Appeal Board to the First Judicial District, Lewis and Clark County, on February 29, 2016, under Cause No. DDV-2016-170. The MTAB record was sent to the district court on August 5, 2019. By order dated August 28, 2019, the district court affirmed the Board's decision. The taxpayer appealed the district court's decision to the Montana Supreme Court, submitting briefs on April 29, 2020, under Cause No. DA 19-0615. The Montana Supreme Court affirmed the district court's decision on June 9, 2020.
- Ronald and Natalie Melvin v. Department of Revenue, IT-2015-1
- Douglas and Jennifer Hoffman v. Department of Revenue, IT-2014-5
- James and Shannon Hadley v. Department of Revenue, IT-2014-4
- Gordon L. Olson v. Department of Revenue, IT-2014-3
- The taxpayer appealed the decision of the Montana Tax Appeal Board to the Thirteenth Judicial District in Yellowstone County, under Cause No. DV-15-0858.
- T. J. Michael Brantley v. Department of Revenue, IT-2014-1
- David DeWald v. Department of Revenue, IT-2013-4
- JK 3 Star Ranch, LLC, and Kelly W. and Jodeen R. Duryea v. Deptartment of Revenue, IT-2013-3
- Taxpayers' counsel filed a Petition for Judicial Review of this Board's decision in the Fourteenth Judicial District, Musselshell County, on September 13, 2013.
- Robert Raulinaitis v. Department of Revenue, IT-2013-2
- Craig W. and Lesli Gould v. Department of Revenue, IT-2012-10
- Mark C. and Joan E. Sinnard v. Department of Revenue, IT-2012-1
- The taxpayers filed a Petition for Judicial Review of this Board's decision in the First Judicial District, Lewis and Clark County, on September 28, 2012. By order dated July 29, 2013, district court upheld this Board's determination that the Department of Revenue was correct in classifying the Sinnards as Montana residents for tax years 2005 through 2008.)
- David and Vicki Haidle v. Department of Revenue, IT-2011-8
- The Department of Revenue filed a Petition for Judicial Review of this Board's decision in the First Judicial District, Lewis and Clark County, on January 9, 2013. By order dated April 2, 2013, the district court reversed this Board's decision.
- Randy R. Myrup and Paula Ehrmantraut-Myrup v. Department of Revenue, IT-2011-4
- The taxpayers filed a Petition for Judicial Review of this Board's decision in the Thirteenth Judicial District, Yellowstone County, under Cause No. DV-2012-0621, on May 18, 2012. By order dated September 11, 2012, district court denied taxpayers' Petition for Judicial Review and affirmed this Board' decision. Taxpayers appealed to Montana Supreme Court. By order dated May 21, 2013, Supreme Court denied taxpayers' appeal and affirmed district court and this Board's decision.
- Philip Campbell and Judy Fay v. Department of Revenue, IT-2011-3
- Timothy L. Blixseth v. Department of Revenue, IT-2011-2; Order on Motion for Partial Summary Judgment on Count 2 and Order on Motion for Summary Judgment on Counts 8 and 10, 05/1/2014; Order on Motion to Strike and Motion in Limine: Sheridan, 11/3/2014; Order on Motion in Limine: Documents, 11/3/2014; Order on Motion for Summary Judgment: Count 1, 11/3/2014; Order on Motion for Partial Summary Judgment: Counts 5, 6, 7 and 11, November 3, 3014; and Order on Motion for Partial Summary Judgment: Counts 3 and 9, 03/20/2015.
- Philip Andrew Wolf v. Department of Revenue, IT-2011-1
- The taxpayer filed a Petition for Judicial Review of this Board's decision in the First Judicial District, Lewis and Clark County, under Cause No. BDV-11-927, on September 19, 2011. By order dated March 15, 2012, district court denied Wolf's petition for judicial review.
- Dustin Robison v. Department of Revenue, IT-2010-2
- The Department of Revenue filed a Petition for Judicial Review of this Board's decision in the First Judicial District, Lewis and Clark County, under Cause No. DV-2011-330, on March 31, 2011. The District Court issued its ruling reversing MTAB on October 21, 2011.)
- M. Davidene Tait v. Department of Revenue, MT-2010-1
- The taxpayer filed a Petition for Judicial Review of this Board's decision in the Eighth Judicial District, Cascade County, under Cause No. BDV-11-404, on April 29, 2011. Pursuant to the Department of Revenue's Motion to Dismiss, the District Court dismissed the appeal on June 25, 2011. Taxpayer filed an appeal with the Montana Supreme Court. Department of Revenue moved to dismiss the Supreme Court appeal due to untimely filing. Supreme Court granted the Motion to Dismiss on February 14, 2012.
- Levi I. and Sheila L. Doll v. Department of Revenue, IT-2009-7
- Jennifer Bos v. Department of Revenue, IT-2009-3
- Otto and Franches Baltrusch v. Department of Revenue, IT-2009-1
- On July 24, 2009, the taxpayers filed a Petition for Judicial Review of the Montana Tax Appeal Board's June 16, 2009 order in the 12th Judicial District, Hill County, under Cause No. DV-09-079. By order dated April 28, 2010, the court remanded the matter to this Board for further proceedings. MTAB held a hearing on March 17 and 18, 2011 and issued an order August 22, 2011. DOR filed a Petition for Judicial Review of MTAB’s August 22, 2011 decision on October 20, 2011 in the Twelfth Judicial District, Hill County. The record was sent to court on October 27, 2011. By order dated October 30, 2013, district court affirmed MTAB. Matter is closed.
- Dennis and Linda Menholt v. Department of Revenue, IT-2007-6
- The taxpayers filed an appeal of the decision of the Montana Tax Appeal Board on May 22, 2008 in the Thirteenth Judicial District, Yellowstone County. By order dated October 20, 2008, the district court upheld the decision of the Montana Tax Appeal Board and denied the taxpayers' appeal. By order dated February 18, 2009, the Montana Supreme Court upheld the decision of the Montana Tax Appeal Board and denied the taxpayers' appeal.
- Emily A. Bischoff v. Department of Revenue, IT-2007-5
- Diane M. Reiter v. Department of Revenue, IT-2007-3
- Todd and Trina Wilson v. Department of Revenue, IT-2007-2
- Scott Steinfeldt v. Department of Revenue, IT-2006-2
- Ronald J. and Constance K. Stroh v. Department of Revenue, IT-2005-1
- The taxpayers filed an appeal of the decision of the Montana Tax Appeal Board on March 31, 2006 in the Seventh Judicial District, Dawson County. An order of dismissal was filed on 9/11/06 because the parties reached a mutually agreeable settlement.
- Patricia Janes v. Department of Revenue, IT-2001-2