Nice v. State

This is an appeal by the State Board of Equalization from an adverse judgment in an income tax case in the district court of Lewis and Clark County, the Honorable Peter G-. Meloy, district judge, sitting without a jury. The case involves state income tax liability on federal retirement income received by retired military personnel living in Montana.

The district court held that the first $3,600 of federal retirement received by a retired United States Air Force officer residing in Montana is exempt from state income tax. We affirm.

The facts of the ease are not in dispute as the ease was…