W.R. GRACE & CO. v. DEPT. OF REVENUE

No. 88-266.

779 P.2d 470 (1989)

W.R. GRACE & COMPANY, a corporation, Petitioner and Appellant, v. DEPARTMENT OF REVENUE of the State of Montana; and the State Tax Appeal Board of the State of Montana, Defendants and Respondents.

Supreme Court of Montana.

Decided August 18, 1989.

Rehearing Denied September 14, 1989.


Attorney(s) appearing for the Case

George T. Bennett argued; Helena, Paul H. Frankel argued; Morrison & Foerster, New York City, Terry B. Cosgrove argued; Luxan & Murfitt, Helena, for petitioner and appellant.

Paul Van Tricht argued; Tax Counsel, Dept. of Revenue, Helena, for defendants and respondents.

Bruce W. Moerer, Montana School Boards Assoc., Helena, for amicus curiae.


HUNT, Justice.

W.R. Grace & Company appeals from an order of the District Court of the First Judicial District, Lewis and Clark County, upholding a ruling by the State Tax Appeal Board (STAB), which denied certain deductions claimed by Grace on its net proceeds of mines tax returns for the years 1977, 1978 and 1979. We affirm.

The following issues are raised on appeal:

1. Did the District Court err in holding that STAB properly disallowed certain...

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