Dept. of Revenue v. Foote

I. INTRODUCTION

This matter comes before the court on the motion for summary judgment of Defendant Michael J. Foote (taxpayer) and the Motion for Partial Summary Judgment of Plaintiff Department of Revenue (the department).

II. FACTS

The parties have stipulated to the following facts for purposes of resolving these motions. Taxpayer appealed the department's income tax assessment and refund denial to the Magistrate Division of this court. On November 14, 2006, the Magistrate Division issued a decision in taxpayer's favor on the income tax issue. On December 7, 2006, taxpayer filed for bankruptcy…