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MONT. DEPT. OF REV. v. AM. SMELTING & REFINING

No. 13249.

567 P.2d 901 (1977)

MONTANA DEPARTMENT OF REVENUE, State of Montana, Petitioner and Appellant, v. The AMERICAN SMELTING AND REFINING COMPANY, Defendant and Respondent.

Supreme Court of Montana.

Decided July 11, 1977.

Rehearing Denied August 11, 1977.

Attorney(s) appearing for the Case

Terry B. Cosgrove argued, Helena, Theodore W. deLooze argued, Salem, Or., for petitioner and appellant.

Hughes, Bennett & Cain, George T. Bennett argued, Charles A. Smith, Helena, for defendant and respondent.

William D. Dexter appeared, Olympia, Wash., amicus curiae.

HATFIELD, Chief Justice.

This is an appeal by the Montana Department of Revenue (DOR) from a judgment entered in the district court, Lewis and Clark County, affirming a final decision of the State Tax Appeal Board (STAB). The STAB decision ordered a recomputation of the deficiency assessment levied by DOR against American Smelting and Refining Company (ASARCO).

In 1972 the auditors of the Multistate Tax Commission...

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