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CARLSON v. FLATHEAD COUNTY

No. 9262.

293 P.2d 273 (1955)

Laurence S. CARLSON, as Trustee in Liquidation of Alex Shulman Co., a corporation, Plaintiff and Respondent, v. FLATHEAD COUNTY, et al., Defendants, and State of Montana, et al., Intervenors and Appellants.

Supreme Court of Montana.

Decided December 22, 1955.

Rehearing Denied February 20, 1956.

Attorney(s) appearing for the Case

Arnold H. Olsen, Atty. Gen., Hubert J. Massman, Asst. Atty. Gen., H.O. Vralsted, Sp. Asst. Atty. Gen., and Lyman J. Hall, Deputy Asst. Atty. Gen., for appellants.

Walchli, Korn and Warden, Kalispell, for respondent.

Mr. Vralsted and Mr. Daniel J Korn argued orally.

BOTTOMLY, Justice.

This is an appeal by the State of Montana and the state board of equalization of the State of Montana from the judgment made and entered October 23, 1952, in the district court of Flathead County.

This controversy arose over the taxable value fixed by the state board of equalization on the real estate, improvements thereon and the personal property of the Alex Shulman Company located in Flathead County, Montana, for the year 1950, the Alex...

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