MYRUP v. STATE, DEPT. OF REVENUE

No. DA 12-0601.

304 P.3d 385 (2013)

2013 MT 136

370 Mont. 266

Randy R. MYRUP, Paula Ehrmantraut-Kiosse, Petitioners and Appellants, v. STATE of Montana, DEPARTMENT OF REVENUE, Respondent and Appellee.

Supreme Court of Montana.

Decided May 21, 2013.


Attorney(s) appearing for the Case

For Appellants: Randy R. Myrup (Self-Represented), Paula Ehrmantraut-Kiosse , (Self-Represented), Laurel, Montana.

For Appellee: Amanda L. Myers , Special Assistant Attorney General, Montana Department of Revenue, Helena, Montana.


Justice PATRICIA O. COTTER delivered the Opinion of the Court.

¶ 1 Paula Ehrmantraut-Kiosse (Paula) and Randy Myrup (Randy) appeal from an order of Montana's Thirteenth Judicial District Court, Yellowstone County, affirming the State Tax Appeal Board's denial of tax deductions Paula and Randy (collectively "Taxpayers") claimed for educational expenses. We affirm.

ISSUE

¶ 2 Taxpayers raise the following issue on appeal:

¶ 3...

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