GBN, INC. v. MONTANA DEPT. OF REVENUE

No. 90-584.

815 P.2d 595 (1991)

GBN, INC., Petitioner and Appellant, v. The MONTANA DEPARTMENT OF REVENUE, Respondent and Respondent.

Supreme Court of Montana.

Decided August 1, 1991.


Attorney(s) appearing for the Case

Kenneth R. Neill, Larsen & Neill, Great Falls, for petitioner and appellant.

Geralyn Driscoll, Dept. of Revenue, Helena, for respondent and respondent.


GRAY, Justice.

Pursuant to § 15-2-303, MCA, GBN, Inc., (GBN) petitioned the District Court of the First Judicial District, Lewis and Clark County, for judicial review of a decision by the State Tax Appeal Board (STAB). STAB upheld the decision of the Department of Revenue which disallowed, in accordance with the Department's interpretation of § 15-31-114(2)(b)(iv), MCA (1987) (recodified, but not substantively amended, as § 15-31-119(8), MCA (1989)...

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