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BAKER NAT. INS. AGENCY v. MONT. DEPT. OF REV.

No. 13608.

571 P.2d 1156 (1977)

BAKER NATIONAL INSURANCE AGENCY et al., Plaintiffs and Appellants, v. MONTANA DEPARTMENT OF REVENUE, Defendant and Respondent.

Supreme Court of Montana.

Decided November 22, 1977.

Attorney(s) appearing for the Case

Towe, Ball & Enright, Neil D. Enright (argued), Billings, for plaintiffs and appellants.

R.B. McGinnis (argued), Helena, for defendant and respondent.

HASWELL, Justice.

Appellants appeal from the denial of their petition to file consolidated tax returns for the taxable year 1972. We affirm.

On June 29, 1973, the Department of Revenue issued determination letters on appellants Bozeman Insurance Agency, Inc., Baker National Insurance Agency, Inc., and Baker National Bank, denying them permission to consolidate for the taxable year 1972. On July 25, 1973, these appellants filed timely protests and petitioned...

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