1. Home
  2. Browse Decisions
  3. P.2d
  4. 879 P.2d
  5. 879 P.2d 653 (1994)
 

LEAHY v. DEPARTMENT OF REVENUE, STATE

No. 93-599.

879 P.2d 653 (1994)

Dennis and Darlene LEAHY, Petitioners and Appellants, v. DEPARTMENT OF REVENUE, STATE OF MONTANA, and the State Tax Appeal Board, Respondents and Respondents.

Supreme Court of Montana.

Decided August 4, 1994.

Attorney(s) appearing for the Case

Thomas C. Morrison, Helena, for appellants.

Paul Van Tricht, Tax Counsel, MT. Dept. of Revenue, Helena, for respondents.

NELSON, Justice.

This is an appeal from a First Judicial District Court, Lewis and Clark County, petition for judicial review of a State Tax Appeal Board (STAB) hearing, concluding that the Petitioners' (Leahys') horse training operation was not run for profit. We affirm.

The following are issues on appeal:

1. Did the District Court err in failing to open the record and admit additional evidence?

2. Did the District Court err in failing to...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases