SEX ABUSE OF MINOR: Conviction affirmed over challenge to knowledge of victim’s age and being in “custody, care, or supervisory control”… Morris affirmed (memorandum). [Read more…]
Property taxes, judicial review re-weighing
PROPERTY TAXES: Judge improperly re-weighed evidence, re-determined witness credibility to overturn STAB’s rejection of lakefront valuation challenge… STAB affirmed, Lympus reversed. [Read more…]
Ag property taxes, grazing to tillable land
AG PROPERTY TAXES: Change from grazing to tillable land properly reclassified… Spaulding affirmed. [Read more…]
Taxes, coal severance/gross proceeds, RITT
TAXES: Coal severance/gross proceeds taxes paid to Tribe not deductible for RITT… Seeley affirmed. [Read more…]
Property taxes, covenants, ag/residential
PROPERTY TAXES: Subdivision covenants do not effectively prohibit ag use, unsold lots continuously used for ag improperly reappraised residential… DOR/CTAB reversed, STAB/H. Brown affirmed. [Read more…]
Taxes, education deduction
TAXES: Deduction of expenses in pursuit of psychology doctorate properly denied… Todd affirmed. [Read more…]
Taxes, oil rig worker, “tax home”
TAXES: Oil worker’s employment “indefinite,” “tax home” in oil field, not Billings residence, business travel properly disallowed… Reynolds affirmed. [Read more…]