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VAN TIGHEM v. LINNANE

No. 9916.

349 P.2d 569 (1960)

John P. VAN TIGHEM and Frances E. Van Tighem, his wife, Plaintiffs and Appellants, v. J. R. LINNANE, Treasurer of Cascade County, Montana; State Board of Equalization of State of Montana, and J. F. Reid, E. J. Byrne and W. J. Winters, the members of the State Board of Equalization, Defendants and Respondents.

Supreme Court of Montana.

Decided February 23, 1960.

Attorney(s) appearing for the Case

Hoffman and Cure, Great Falls, for appellants. Orin R. Cure, Great Falls, argued orally.

Forrest H. Anderson, Atty. Gen., Edward C. Schroeter, Chief Tax Counsel, Helena, Gene Daly, County Attorney, Great Falls, for respondents. Edward C. Schroeter, Helena, argued orally.

GEORGE J. ALLEN, District Judge, sitting in place of BOTTOMLY, J.

Appellants, taxpayers in Cascade County, Montana, filed suit to recover taxes paid under protest to the county treasurer of Cascade County, Montana, naming as defendants the treasurer of Cascade County and the State Board of Equalization.

The complaint was filed and summons issued the 17th day of January 1957. On that day the summons and copy of the complaint were served on the defendant, treasurer...

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