PACIFICORP v. DEPT. OF REVENUE

No. 91-242.

838 P.2d 914 (1992)

PACIFICORP, an Oregon Corporation, Petitioner and Appellant, v. The DEPARTMENT OF REVENUE OF the STATE OF MONTANA and the State Tax Appeal Board of the State of Montana, Respondent and Cross-Appellant.

Supreme Court of Montana.

Decided August 27, 1992.


Attorney(s) appearing for the Case

Terry B. Cosgrove argued, Luxan & Murfitt, Helena; Milo E. Ormseth argued and Peter R. Jarvis, Stoel, Rives, Boley, Jones & Grey, Portland, Or., for petitioner and appellant.

David Woodgerd argued, Legal Counsel, Dept. of Revenue, Helena, for respondent and cross-apellant.

Benjamin Frederick Miller, California Franchise Tax Board, Multistate Tax Affairs Bureau, Sacramento, Cal., Paull Mines, Multistate Tax Commission, Washington, D. C., John L. Alke, Hughes, Kellner, Sullivan & Alke, Montana Taxpayer's Ass'n, Helena, for amicus curiae.


TRIEWEILER, Justice.

The Montana Department of Revenue (DOR), defendant and respondent in this Court, pursuant to Rule 23(h), M.R.App.P., appeals from two final orders of the District Court of the First Judicial District, Lewis & Clark County. The District Court reversed the State Tax Appeal Board's (STAB) admission of eight documents into evidence based on PacifiCorp's attorney-client privilege, and remanded the case to STAB for a new hearing. Appellant PacifiCorp...

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