1. Home
  2. Browse Decisions
  3. P.2d
  4. 705 P.2d
  5. 705 P.2d 111 (1985)
 

DARBY SPAR, LTD. v. DEPT. OF REVENUE

No. 85-150.

705 P.2d 111 (1985)

DARBY SPAR, LTD., Petitioner and Appellant, v. DEPARTMENT OF REVENUE of the State of Montana, Respondent and Respondent.

Supreme Court of Montana.

Decided August 22, 1985.

Attorney(s) appearing for the Case

Garlington, Lohn & Robinson, Missoula, for petitioner and appellant.

Paul Van Tricht, Dept. of Revenue, Helena, for respondent and respondent.

SHEEHY, Justice.

Darby Spar, the taxpayer, sought a determination from the Montana Department of Revenue of the application of the mine net proceeds tax, § 15-23-501 through § 15-23-523, to its operation. The Department of Revenue determined that Darby Spar was subject to the mine net proceeds tax for yields from dumps and tailings. Darby Spar appealed to the State Tax Appeals Board (STAB) which also determined the tax applied. Darby Spar then filed for...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases