RUBY MOUNTAIN TRUST v. DOR

No. 99-532.

3 P.3d 654 (2000)

2000 MT 166

RUBY MOUNTAIN TRUST, and Virgil and Louise Bates, Petitioners and Appellants, 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 June 22, 2000.


Attorney(s) appearing for the Case

Dana C. Christian, Livingston, Montana, For Appellants.

Roberta Cross Guns, Tax Counsel, Helena, Montana, For Respondents.


Justice WILLIAM E. HUNT, Sr. delivered the Opinion of the Court.

¶ 1 In this appeal by Virgil and Louise Bates (the Bates) and the Ruby Mountain Trust (the Trust), we are asked to decide whether the District Court of the First Judicial District, Lewis and Clark County, correctly affirmed the decision of the State Tax Appeal Board (STAB) finding that the Trust did not qualify for treatment as a trust for tax purposes. We...

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