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RICHLAND AVIATION v. DEPARTMENT OF REVENUE

DA 16-0474.

394 P.3d 1198 (2017)

2017 MT 122

RICHLAND AVIATION, INC., Plaintiff, Appellee and Cross-Appellant, v. STATE of Montana, DEPARTMENT OF REVENUE, Defendant, Appellant and Cross-Appellee.

Supreme Court of Montana.

Decided: May 23, 2017.

Attorney(s) appearing for the Case

For Appellant: David R. Stewart , Courtney Mathieson, Elizabeth M. Roberts , Special Assistant Attorneys General, Department of Revenue, Helena, Montana.

For Appellee: Jared M. Le Fevre , David C. Clukey , Crowley Fleck PLLP, Billings, Montana.

¶ 1 The Montana Department of Revenue (DOR) appeals the judgment of the Seventh Judicial District Court, which granted summary judgment in favor of Richland Aviation, Inc. (Richland Aviation), by holding that Richland Aviation is not a "scheduled airline"

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