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Marriage of Broesder

Marriage of Broesder, 2017 MT 223 (Sept. 12, 2017) (Rice, J.) (5-0, rev’d)

Issue: Whether the district court erred by failing to consider the tax consequences of the distribution of the marital estate, resulting in an inequitable distribution.

Short Answer: Yes.

Reversed and remanded

Facts: Donald and Sandra married in 1976, and lived and worked on Donald’s family ranch for about 35 years. They own the ranch in a close corporation with their sons, Seth and Shane, and their daughter-in-law, Sarah. The corporation has restrictions on the sale of stock.…

Montana Dept. of Revenue v. Priceline.com, Inc.

Montana Dept. of Revenue v. Priceline.com, Inc., 2015 MT 241 (Aug. 12, 2015) (Shea, J.; McKinnon, J. concurring & dissenting) (5-2, aff’d & rev’d)

Issue: (1) Whether the district court erred in determining online travel companies are not required to collect and remit taxes on OTC fees under the Lodging Facility Use Tax; (2) whether the district court erred in determining OTCs are not required to collect and remit taxes on OTC fees under the sale tax on accommodations and campgrounds; (3) whether the district court erred in determining OTCs are not required to collect and remit taxes on OTC fees under the sales tax on rental vehicles; and (4) whether this decision should be applied retroactively.

Short Answer: (1) No; (2) yes; (3) yes; and (4) yes, to the date the department filed this action.…