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MONTANA DEPT. OF REVENUE v. UPS

No. 91-208.

830 P.2d 1259 (1992)

The MONTANA DEPARTMENT OF REVENUE, Petitioner and Appellant, v. UNITED PARCEL SERVICE, INC., a corporation, Respondent and Respondent.

Supreme Court of Montana.

Decided January 14, 1992.

Attorney(s) appearing for the Case

Geralyn Driscoll, Dept. of Revenue, Helena, for petitioner and appellant.

James P. Sites, Crowley, Haughey, Hanson, Toole & Dietrich, Billings, Richard D. Birns and Joan E. Kreider, Bradwell, Schnader, Harrison, Segal & Lewis, Philadelphia, Pennsylvania, Pa. for respondent and respondent.

McDONOUGH, Justice.

The Department of Revenue appeals from an order of the First Judicial District, Lewis and Clark County, affirming an order of the State Tax Appeal Board. We affirm.

The issues on appeal are:

1. Whether the District Court erred in concluding that the mileage method of computing United Parcel Service's Montana revenue overstated the actual amount of such revenue.

2. Whether the District Court erred in concluding that 15-31...

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