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GRANT CREEK WATER WORKS, LTD. v. C.I.R.

No. 88-463.

775 P.2d 684 (1988)

GRANT CREEK WATER WORKS, LTD., Jack L. Green, II, the Tax Matters Partner, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Supreme Court of Montana.

November 15, 1988.

Attorney(s) appearing for the Case

Thomas F. Topel, Dorsey & Whitney, Billings, for Grant Creek Water Works, Ltd., Jack L. Green, II, Tax Matters Partner.

Gary R. Allen, Chief, Appellate Section, Tax Div., U.S. Dept. of Justice, Washington, D.C.

Thomas F. Ritter, Dist. Counsel, I.R.S., Helena, for C.I.R.

ORDER

The United States Tax Court proposes to certify to us the following question:

May Montana county commissioners transfer the ownership of utility facilities created by a special improvement district in accordance with Montana Code Annotated ("M.C.A.") section 7-12-1101, et seq. (1987) to a regulated utility by complying solely with the terms of M.C.A. section 7-12-2127 (1987), or must the county commissioners also comply with M.C.A. sections 7-8-2211...

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