Legal Opinion
Espinoza v. Mont. Dep't of Revenue
Montana Supreme Court
Decided December 12, 2018No. DA 17-0492PublishedCited by 9 opinions
1Opinion of the Court
Justice Laurie McKinnon delivered the Opinion of the Court.
***454¶ 1 The Montana Department of Revenue (the Department) appeals from an order of the Eleventh Judicial District Court, Flathead County, granting Kendra Espinoza, Jeri Ellen Anderson, and Jaime Schaefer (collectively, Plaintiffs) summary judgment. The Department is responsible for administering § 15-30-3111, MCA (the Tax Credit Program), which provides a taxpayer a dollar-for-dollar tax credit based on the taxpayer's donation to a Student Scholarship Organization (SSO). SSOs fund tuition scholarships for students who attend…
2Cases cited15 opinions
- United States v. SalernoSupreme Court of the United States · 1987
- Everson v. Board of Ed. of EwingSupreme Court of the United States · 1947
- Abington School Dist. v. SchemppSupreme Court of the United States · 1963
- Walz v. Tax Comm'n of City of New YorkSupreme Court of the United States · 1970
- Locke v. DaveySupreme Court of the United States · 2004
10 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Espinoza v. Montana Dept. of RevenueSupreme Court of the United States · 2020
- A.H. v. FrenchCourt of Appeals for the Second Circuit · 2021
- Carson v. MakinCourt of Appeals for the First Circuit · 2020
- Espinoza v. Montana Dept. of RevenueSupreme Court of the United States · 2020
- Espinoza v. Montana Dept. of RevenueSupreme Court of the United States · 2020
4 more not listed; retrieve them via the Exa API.