Leahy v. DEPARTMENT OF REVENUE, STATE

This is an appeal from a First Judicial District Court, Lewis and Clark County, petition for judicial review of a State Tax Appeal Board (STAB) hearing, concluding that the Petitioners’ (Leahys’) horse training operation was not run for profit. We affirm.

The following are issues on appeal:

1. Did the District Court err in failing to open the record and admit additional evidence?

2. Did the District Court err in failing to take judicial notice of various evidentiary “facts”?

3. Did the District Court err in affirming the STAB’s conclusion that the Leahys’ operation was not an activity engaged in…