Abrams v. Feaver

This is an appeal from the District Court of the First Judicial District, in and for the County of Lewis and Clark, refusing to order a refund of taxes withheld from the appellants’ paychecks.

Appellants raise one issue on appeal. The issue is whether the Department of Revenue’s actions in correcting taxpayers’ withholding exemptions was a denial of due process of law.

The appellants, after filing a petition for a declaratory judgment and a writ of prohibition, moved for a summary judgment. Hearing on the motion was held on June 30, 1983, with both parties represented by counsel. Following the…