Backman v. Department of Revenue

DAN ROBINSON, Magistrate.

Plaintiff appeals Defendant’s assessments of tax, penalties, and interest with respect to his personal income for the tax years 1988, 1989, 1990, 1991, and 1993.1 Trial was held September 9,1999. Plaintiff was represented at trial by David L. Canary, Attorney at Law. Plaintiff testified on his own behalf. Also testifying for Plaintiff were his father Sam Backman and his brother Mike Backman. Defendant was represented by James Wallace, Assistant Attorney General. Witnesses for Defendant were Laurie Fery and Martha Shotwell.

STATEMENT OF FACTS

Plaintiff was born and…