STATE, DEPT. OF REVENUE v. BIRD

No. 91-552.

829 P.2d 941 (1992)

STATE of Montana, DEPARTMENT OF REVENUE, Helena, Montana, Plaintiff and Appellant, v. Adrian BIRD, a/k/a Adrian and Nora Bird, Defendants and Respondents.

Supreme Court of Montana.

Decided April 15, 1992.


Attorney(s) appearing for the Case

Marc Racicot, Atty. Gen., Deanne L. Sandholm, Asst. Atty. Gen., David W. Woodgerd, Chief Legal Counsel, Dept. of Revenue, Helena, for plaintiff and appellant.

James L. Vogel, Hardin, for defendants and respondents.

Dale T. White, Fredericks, Pelcyger & Hester, Boulder, for amicus curiae Crow Tribe of Indians.


HARRISON, Justice.

This is an appeal from the District Court of the Thirteenth Judicial District, State of Montana, in and for the County of Big Horn, the Honorable Russell K. Fillner presiding. We affirm.

The issue here is whether the State of Montana may impose its income tax upon a member of the Crow Indian Tribe for income earned directly through the mining of coal within an area adjacent to the Crow Reservation, where the underlying mineral rights (coal...

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