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FIRST FEDERAL SAV. & L. ASS'N v. ST. TAX APP. BD.

No. 12939.

535 P.2d 183 (1975)

FIRST FEDERAL SAVINGS & LOAN ASSOCIATION OF BILLINGS et al., Petitioners and Respondents, v. STATE TAX APPEAL BOARD of the State of Montana et al., Respondents and Appellants.

Supreme Court of Montana.

Decided May 7, 1975.

Rehearing Denied May 29, 1975.

Attorney(s) appearing for the Case

Terry B. Cosgrove, argued, Helena, Joseph R. Massman, appeared, Helena, for appellants.

Cannon & Garrity, Helena, Ross W. Cannon, argued, and Donald A. Garrity, argued, Helena, for respondents.

CASTLES, Justice.

This is an appeal by the Montana Department of Revenue from a judgment of the district court, Lewis and Clark County, reversing orders of the Montana Department of Revenue and the State Tax Appeal Board.

This matter was tried on an agreed statement of facts. Plaintiffs are several savings and loan associations located in Montana. In their 1972 Montana corporation license tax returns, they deducted from their gross incomes the bad debt reserve...

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