GARY DRILLING v. DEPT. OF REVENUE

No. 90-632.

820 P.2d 428 (1991)

GARY DRILLING COMPANY, Plaintiff and Respondent, v. The STATE of Montana DEPARTMENT OF REVENUE, the State of Montana, the County of Yellowstone, Treasurer of Yellowstone County, and Assessor of Yellowstone County, Defendants and Appellants.

Supreme Court of Montana.

Decided November 8, 1991.


Attorney(s) appearing for the Case

Paul Van Tricht (argued), Montana Dept. of Revenue, Helena, Dennis Paxinos, Yellowstone County Atty., and David W. Hoefer, Deputy County Atty., Billings, for defendants and appellants.

Raymond K. Peete (argued), Billings, for plaintiff and respondent.


TRIEWEILER, Justice.

Respondent Gary Drilling Company (Gary) filed a complaint for declaratory judgment in the Thirteenth Judicial District Court in Yellowstone County, requesting the District Court to declare that the oil produced from certain wells should be taxed as "new production" rather than old or existing production. The District Court entered judgment in favor of Gary. The Department of Revenue, the County of Yellowstone, and the Treasurer and Assessor of...

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