Baitis v. Department of Revenue of State

L 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(l)(b), MCA, allows them to deduct their federal self-employment taxes when calculating net income on their Montana state income tax return. Alternatively, the Baitis’ claim that if they are not permitted to deduct their self-employment taxes, then the Department of Revenue should have adopted a rule explaining the Department’s rationale for the disallowance.

¶2 We…