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BARTH v. MONTANA STATE BOARD OF EQUALIZATION

No. 11111.

419 P.2d 484 (1966)

H.V. BARTH, W.W. Whitson, Arthur Miller, S.E. Hall, M.J. Merrick and Rowley Miller, Directors and Trustees in Liquidation of Sweetheart Bread Co., et al., Plaintiffs and Respondents, v. MONTANA STATE BOARD OF EQUALIZATION of the State of Montana et al., Defendants and Appellants.

Supreme Court of Montana.

Decided October 26, 1966.

Attorney(s) appearing for the Case

William A. Douglas (argued), Helena, for appellants.

Crowley, Kilbourne, Haughey, Hanson & Gallagher, Myles J. Thomas, Jr. (argued), Billings, for respondents.

JAMES T. HARRISON, Chief Justice.

This is an appeal from a summary judgment holding that the plaintiffs-respondents are entitled to recover $17,955.17 as a refund of Montana corporation license taxes paid.

The plaintiffs-respondents are directors and trustees in liquidation of the Sweetheart Bread Company, a liquidated corporation. The Sweetheart Bread Company will be referred to simply as Sweetheart. The defendants...

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