MEMORIAL HOSP. v. DEPT. OF REV. & TAX.

No. 88-228.

770 P.2d 223 (1989)

MEMORIAL HOSPITAL OF LARAMIE COUNTY, Appellant (Plaintiff), v. DEPARTMENT OF REVENUE AND TAXATION OF the STATE OF WYOMING, Appellee (Defendant).

Supreme Court of Wyoming.

March 6, 1989.


Attorney(s) appearing for the Case

W. Perry Dray and John E. Masters of Dray, Madison & Thomson, P.C., Cheyenne, for appellant.

Joseph B. Meyer, Atty. Gen., and Michael L. Hubbard, Senior Asst. Atty. Gen., Cheyenne, for appellee.

Before CARDINE, C.J., and THOMAS, URBIGKIT, MACY and GOLDEN, JJ.


GOLDEN, Justice.

Memorial Hospital of Laramie County (hospital) asserts that the trial court erred in dismissing its declaratory judgment action against the Department of Revenue and Taxation (department) for lack of subject matter jurisdiction. We will reverse. Because the hospital's suit raises substantive issues identical to those raised in Sublette County School District No. 1 v. State Board of Equalization,

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