Spain v. Montana Department of Revenue

¶1 Steven W. Spain, individually and doing business as Northwest Rocky Mountain Construction, Inc. (collectively Northwest), and Kenneth D. Ehret, individually and doing business as KDE Construction (Ehret), appeal from the Eighteenth Judicial District Court’s order affirming the State Tax Appeal Board’s determination that certain Northwest workers, including Ehret, were employees rather than independent contractors for purposes of state income tax withholding. We affirm.

¶2 We re-state the issues on appeal as follows:

¶3 (1) Did the District Court err in upholding the State Tax Appeal Board’s…