Myrup v. State, Department of Revenue

¶1 Paula Ehrmantraut-Kiosse (Paula) and Randy Myrup (Randy) appeal from an order of Montana’s Thirteenth Judicial District Court, Yellowstone County, affirming the State Tax Appeal Board’s denial of tax deductions Paula and Randy (collectively “Taxpayers”) claimed for educational expenses. We affirm.

ISSUE

¶2 Taxpayers raise the following issue on appeal:

¶3 Did the District Court err in denying Taxpayers’ petition for judicial review and affirming the disallowance of Taxpayers’ educational expense deduction?

FACTUAL AND PROCEDURAL BACKGROUND

¶4 Paula sought tax deductions for educational expenses…