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FIRST NAT. BANK OF LEWISTOWN v. DEPT. OF REV.

No. 13170.

541 P.2d 1219 (1975)

FIRST NATIONAL BANK OF LEWISTOWN, Montana et al., Petitioners, v. DEPARTMENT OF REVENUE of the State of Montana, Respondent.

Supreme Court of Montana.

Decided November 5, 1975.

Attorney(s) appearing for the Case

Gough, Booth, Shanahan & Johnson, Helena, Ronald F. Waterman argued, Helena, Luxan, Murfitt & Davis, Howard J. Luxan Jr. argued, Helena, for petitioners.

Joseph R. Massman argued, Helena, for respondent.

CASTLES, Justice.

This is an action brought under the Uniform Declaratory Judgments Act, section 93-8901 et seq., R.C.M. 1947, and requests this Court to assume original jurisdiction. Both sides agree there are no facts in dispute. This Court agreed to accept jurisdiction.

This action arises out of a dispute between the various banks involved in this litigation and the Department of Revenue as to the interpretation of one statute, section 84-308, R.C.M. 1947...

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