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DECKER COAL CO. v. DEPARTMENT OF REVENUE

No. 99-078.

2 P.3d 245 (2000)

2000 MT 125

DECKER COAL COMPANY, Petitioner and Appellant, v. The DEPARTMENT OF REVENUE OF the STATE OF MONTANA and The State Tax Appeal Board of the State of Montana, Respondents and Respondents.

Supreme Court of Montana.

Decided May 9, 2000.

Attorney(s) appearing for the Case

Joseph E. Jones (argued) and Lon A. Licata; Fraser, Stryker, Vaughn, Meusey, Olson, Boyer & Bloch, Omaha, Nebraska Terry Cosgrove; Crowley, Haughey, Hanson, Toole & Dietrich, Helena, Montana, For Appellant.

David W. Woodgerd, Chief Tax Counsel, Milo M. Vukelich, Lawrence G. Allen (argued) Tax Counsel, Special Assistant Attorneys General, Helena, Montana, For Respondents.

Justice W. WILLIAM LEAPHART delivered the Opinion of the Court.

¶ 1 This is an appeal from the December 1, 1998 order of the Montana Thirteenth Judicial District Court, Big Horn County, on a Petition for Judicial Review, affirming the State Tax Appeal Board's order assessing additional coal taxes against Decker Coal Company (Decker). We reverse the order of the District Court.

Procedural Background

¶ 2 The Department of Revenue of...

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