GUARDIAN LIFE INS. CO. v. STATE BOARD OF EQUALIZATION

No. 9796.

335 P.2d 310 (1959)

GUARDIAN LIFE INSURANCE COMPANY OF AMERICA, a corporation, Plaintiff and Respondent, v. STATE BOARD OF EQUALIZATION, et al., Defendants and Appellants.

Supreme Court of Montana.

Decided February 3, 1959.


Attorney(s) appearing for the Case

Forrest H. Anderson, Atty. Gen., William F. Crowley, Asst. Atty. Gen., Jerrold R. Richards, Sp. Asst. Atty. Gen., for appellants. Jerrold R. Richards argued orally.

Luxan & Scribner, Ralph J. Anderson and Stanley P. Sorenson, Helena, for respondent. Ralph J. Anderson argued orally.


ANGSTMAN, Justice.

Plaintiff, a New York corporation, brought this action in the district court for declaratory and injunctive relief.

The complaint alleged that in November 1949, it qualified and received a license to write life insurance policies in Montana; that each year thereafter it prepared corporation license tax returns upon forms supplied by the defendant Board of Equalization and paid its corporation license...

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