Michael W. Gates and Susan J. Gates v. Jim Hudson

Summary

The court affirmed summary judgment for the Department of Finance and Administration, holding that the prior appeal did not bar a renewed motion because the Department supplemented the record with material new evidence. The Department established the Gateses' taxable income and liability, while the Gateses failed to identify specific evidence creating a genuine dispute over any disallowance or calculation. The court did not reach the challenge to the striking of the Gateses' exhibits.