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BAITIS v. DEPARTMENT OF REVENUE OF STATE

No. 03-189.

83 P.3d 1278 (2004)

2004 MT 17

Hartmut and Inga BAITIS, Plaintiffs and Appellants, v. The DEPARTMENT OF REVENUE OF THE STATE of Montana, Defendant and Respondent.

Supreme Court of Montana.

Decided January 28, 2004.

Attorney(s) appearing for the Case

For Appellants: Patrick Dougherty, Worden Thane P.C., Missoula, Montana.

For Respondent: Michele R. Crepeau, Montana Department of Revenue, Special Assistant Attorney General, Helena, Montana.

Justice JOHN WARNER delivered the Opinion of the Court.

I. INTRODUCTION

¶ 1 The District Court for the Fourth Judicial District, Missoula County, granted the Montana Department of Revenue's Motion for Summary Judgment denying the Baitis' relief. The Baitis' primary claim is that § 15-30-121(1)(b), MCA, allows them to deduct their federal self-employment taxes when calculating net income on their Montana state income tax return. Alternatively, the...

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