STEWART v. STATE OF MONTANA

No. 9931.

340 P.2d 151 (1959)

Bert STEWART, Plaintiff and Respondent, v. STATE OF MONTANA, State Board of Equalization of the State of Montana, and J. F. Reid, E. J. Byrne and W. J. Winters, constituting members of the State Board of Equalization, Defendants and Appellants.

Supreme Court of Montana.

Decided June 9, 1959.


Attorney(s) appearing for the Case

Forrest H. Anderson, Atty. Gen., George T. Bennett, Sp. Asst. Atty. Gen., for appellants. George T. Bennett, Helena, argued orally.

Leif Erickson, Helena, amicus curiae.

Aronow & Cure, Shelby, for respondent, Cedor B. Aronow, Shelby, argued orally.


HARRISON, Chief Justice.

Plaintiff Stewart applied to the district court for writ of mandate directed to defendants and in his affidavit, filed November 26, 1957, stated that in 1953 he prepared an income tax return showing a tax due of $771.47; that due to "mistake, inadvertence, and excusable neglect" he failed to pay the tax at the time he filed the return; that he was notified by the State Board of Equalizaion on August 26, 1953, that a 100 percent penalty had...

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