Legal Opinion
Robison v. Montana Department of Revenue
Montana Supreme Court
Decided July 6, 2012No. DA 11-0672PublishedCited by 9 opinions
1Opinion of the CourtJustice Wheat
¶1 Petitioner Dustin Robison (Robison) appeals from an order of the First Judicial District Court, Lewis and Clark County, which reversed the findings of the State Tax Appeals Board (STAB) and reinstated the findings of the Montana Department of Revenue (DOR). We affirm.
BACKGROUND
¶2 This case concerns whether Robison is allowed to claim a deduction on his Montana income taxes for certain mileage as a business travel expense. The facts that follow are undisputed.
¶3 Robison resides in Billings, Montana. He was employed by Unit Drilling Company (Unit) as a rig hand on oil rigs in the Big…
2Cases cited18 opinions
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Commissioner of Internal Revenue v. James E. Peurifoy, Paul v. Stines and Betty O. Stines, John S. Hall and Doris D. HallCourt of Appeals for the Fourth Circuit · 1958
- Lee E. Coombs and Judy B. Coombs v. Commissioner of Internal Revenue, James C. Cox v. United StatesCourt of Appeals for the Ninth Circuit · 1979
13 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Western Tradition Partnership, Inc. v. Attorney GeneralMontana Supreme Court · 2012
- Weaver v. StateMontana Supreme Court · 2013
- Peretti v. State, Department of RevenueMontana Supreme Court · 2016
- Evans v. DowMontana Supreme Court · 2016
- Greenwood v. Department of RevenueMontana Supreme Court · 2020
4 more not listed; retrieve them via the Exa API.