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WESTMORELAND RES. v. DEPT. OF REVENUE

No. 93-290.

868 P.2d 592 (1994)

WESTMORELAND RESOURCES, INC., Petitioner and Appellant, v. MONTANA DEPARTMENT OF REVENUE, Respondent and Respondent.

Supreme Court of Montana.

Decided February 4, 1994.

Attorney(s) appearing for the Case

W. Anderson Forsythe, Moulton, Bellingham, Longo & Mather, Billings, for Petitioner and Appellant.

David L. Nielsen, Tax Counsel, Office of Legal Affairs, Department of Revenue, Helena, for Respondent and Respondent.

TRIEWEILER, Justice.

In 1989, Westmoreland Resources, Inc., petitioned the State Tax Appeal Board (STAB) to review the Montana Department of Revenue's (DOR) assessment of additional taxes imposed on Westmoreland for revenue received due to adjustment formulas found in four of its contracts for the sale of coal. After the STAB ruled in the DOR's favor, Westmoreland petitioned the District Court for the Thirteenth Judicial District in Big Horn County pursuant to §...

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