The United States Supreme Court has denied the petition put forward by Missoula CPA Patty Lovaas for a writ of certiorari in a case challenging the value of real property. The Checkpoint News Publication stated Tuesday morning that Ms. Lovaas claimed that the reappraisal of her properties in Beaverhead and Missoula Counties was 'fatally flawed' and illegaly imposed.

The Supreme Court of Montana affirmed the District Court's grant of the Department of Revenue's summary judgment motion on the grounds that the taxpayer's appeal cnsisted 'entirely of unsupported legal conclusions and allegations of misconduct devoid of any support'.  (Lovaas vs State of Montana, Montana S Ct., Dkt. No. DA 11-0047, 10/04/2011, petition for cert denied, U.S.  S. Ct.  Dkt. No. 11-1339, 06/25/2012)

Local CPA Patty Lovaas