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MAGNUSON v. MONTANA STATE BOARD OF EQUALIZATION

No. 12412.

513 P.2d 1 (1973)

Harold and Evelyn MAGNUSON, Plaintiffs and Respondents, v. MONTANA STATE BOARD OF EQUALIZATION, Defendant and Appellant.

Supreme Court of Montana.

Submitted May 29, 1973.

Rehearing Denied August 27, 1973.

Attorney(s) appearing for the Case

Edward Jene Bell, argued, Helena, for defendant and appellant.

Harrison, Loendorf & Poston, James T. Harrison, Jr., argued, Helena, for plaintiffs and respondents.

JOHN C. HARRISON, Justice.

Plaintiffs, Harold and Evelyn Magnuson, filed an application for revision with defendant State Board of Equalization seeking refund of $269.50 for income taxes paid for the tax years 1965, 1966, 1967, and 1968. The application was denied by the Board and plaintiffs brought this action in the district court of the first judicial district, Lewis and Clark County, for review of the Board's decision. The Honorable Peter Meloy, sitting without...

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