ANACONDA CO. v. DEPT. OF REVENUE

No. 14009.

583 P.2d 421 (1978)

The ANACONDA COMPANY et al., Plaintiffs and Respondents, v. DEPARTMENT OF REVENUE et al., Defendants and Appellants.

Supreme Court of Montana.

Decided August 23, 1978.


Attorney(s) appearing for the Case

Loble, Pauly, Haden, Picotte & Norris, James L. Norris, Helena, argued for defendants and appellants.

Jardine, Stephenson, Blewett & Weaver, John D. Stephenson, Sr., argued, Great Falls, for plaintiffs and respondents.


SHEA, Justice.

The Department of Revenue appeals from a declaratory judgment issued by the Lewis and Clark County District Court declaring void amended tax notices issued to the Anaconda Company and its subsidiaries.

Plaintiffs are seven corporate entities, each an affiliate of the conglomerate Anaconda Company. By conducting their business in this state the corporations are subject to Montana Licensing Tax, sections 84-1501 through 84-1526, R.C.M. 1947. The...

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