U.S. WEST, INC. v. DEPARTMENT OF REVENUE

No. DA 07-0271.

183 P.3d 16 (2008)

2008 MT 125

U.S. WEST, INC., Petitioner and Appellant, v. DEPARTMENT OF REVENUE, State of Montana, Respondent and Appellee.

Supreme Court of Montana.

Decided April 18, 2008.


Attorney(s) appearing for the Case

For Appellant: Jock O. Anderson and Dennis R. Lopach, Gough, Shanahan, Johnson & Waterman, Helena, Montana.

For Appellee: Brendan R. Beatty, Special Assistant Attorney General, Department of Revenue, Helena, Montana.


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

¶ 1 Following an unfavorable ruling from the State Tax Appeal Board ("STAB"), U.S. West, Inc., filed a petition for judicial review with the District Court. The District Court issued a memorandum and order upholding STAB's ruling; U.S. West now appeals this order.

¶ 2 We restate the issues as follows:

¶ 3 1. Did the District Court err in finding that, pursuant to §...

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