Menholt v. State, Dept. of Revenue

¶1 Dennis and Linda Menholt (the Menholts) appeal from the order of the District Court for the Thirteenth Judicial District, Yellowstone County, affirming the State Tax Appeal Board’s (STAB) dismissal of their appeal. We affirm.

ISSUE

¶2 We consider the following issue on appeal: Did the District Court abuse its discretion when it affirmed STAB’s decision to dismiss with prejudice the Menholts’ appeal, pursuant to M. R. Civ. P. 37(d)?

FACTUAL AND PROCEDURAL BACKGROUND

¶3 The matter before us arose from an assessment by the Montana Department of Revenue (DOR) of additional tax, interest and…