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RUSSELL STOVER CANDIES v. DEPT. OF REVENUE

No. 80-375.

665 P.2d 198 (1983)

RUSSELL STOVER CANDIES, INC., Respondent and Apellant, v. DEPARTMENT OF REVENUE of the State of Montana, Appellant and Respondent.

Supreme Court of Montana.

Decided May 19, 1983.

Rehearing Denied July 7, 1983.

Attorney(s) appearing for the Case

Ward A. Shanahan, Gough, Shanahan, Johnson & Waterman, Helena, for respondent and appellant.

Terry B. Cosgrove, Luxan & Murfitt, Helena, Michael Rieley, Dept. of Revenue, Helena, for appellant and respondent.

HASWELL, Chief Justice:

The Department of Revenue (DOR) appealed the Lewis and Clark County District Court judgment reversing the State Tax Appeal Board's (STAB) determination that the Montana divisions of the Ward Paper Box Co. (Ward), appellant, now Russell Stover Candies, Inc., were taxable as part of a unitary business. The District Court held that assessment of income taxes based on apportionment of income was thus improper. This Court reversed the District Court...

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