Wangerin v. DOR

11/29/2022 DA 22-0081 Case Number: DA 22-0081 IN THE SUPREME COURT OF THE STATE OF MONTANA

2022 MT 236

JAMES C. WANGERIN, CPA, Petitioner and Appellant, v. STATE OF MONTANA, DEPARTMENT OF REVENUE, Respondent and Appellee. APPEAL FROM: District Court of the Third Judicial District, In and For the County of Powell, Cause No. DV-21-53 Honorable Ray J. Dayton, Presiding Judge COUNSEL OF RECORD: For Appellant: James C. Wangerin, Self-represented, Deer Lodge, Montana For Appellee: David Burleigh, Senior Tax Counsel, Montana Department of Revenue, Helena, Montana Submitted on Briefs: June 29, 2022…