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OLSON v. DEPARTMENT OF REVENUE

No. 85-489.

726 P.2d 1162 (1986)

John K. OLSON and Cathryn W. Olson, Plaintiffs and Appellants, v. DEPARTMENT OF REVENUE, an agency of the State of Montana, John Lafaver, Director; Margaret Monical, Clerk and Recorder for County of Park, a political subdivision of the State of Montana; and the State of Montana, by Michael T. Greely Attorney General for the State of Montana, Defendants and Respondents.

Supreme Court of Montana.

Decided October 24, 1986.

Attorney(s) appearing for the Case

Roger Tippy, argued, Helena, for plaintiffs and appellants.

Mike Greely, Atty. Gen., Judy Browning, argued, Asst. Atty. Gen., R. Bruce McGinnis, argued, Dept. of Revenue, Helena, Jack Yardley, Deputy Co. Atty., Livingston, for defendants and respondents.

TURNAGE, Chief Justice.

On October 2, 1981, John and Cathryn Olson filed a complaint for declaratory judgment in the First Judicial District, in and for the County of Lewis and Clark. They alleged primarily that § 15-30-103, MCA, is unconstitutional as applied to them because the State of Montana has denied them equal protection of the laws. On January 6, 1984, the Olsons filed a motion for summary judgment. After extensive...

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