State Ex Rel. Whitlock v. State Board of Equalization

This proceeding is one in certiorari, brought for the purpose of reviewing the action of the state board of equalization in denying the application made to it by the relator, a taxpayer, for the revision of his Montana state income tax for the year 1933, under the provisions of Chapter 181, Laws 1933. The trial court entered a judgment affirming the action of the board in all respects and awarding the board its costs. The appeal is from this judgment.

There was no dispute as to the facts. The taxpayer made his return for the year 1933 upon the form prescribed by the board. There was no…