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SHELBY DISTRIB., LLC v. MONTANA DEPT. OF REVENUE

No. DA 07-0334.

206 P.3d 899 (2009)

2009 MT 80

349 Mont. 489

SHELBY DISTRIBUTORS, LLC, a Montana Limited Liability Company, Petitioner and Appellant, v. MONTANA DEPARTMENT OF REVENUE, Respondent and Appellee.

Supreme Court of Montana.

Decided March 17, 2009.

Rehearing Denied April 28, 2009.

Attorney(s) appearing for the Case

For Appellant: Glenn E. Tremper, Attorney at Law, Great Falls, Montana.

For Appellee: Joel E. Silverman, Special Assistant Attorney General, Montana Department of Revenue, Helena, Montana.

Justice JOHN WARNER delivered the Opinion of the Court.

¶ 1 Shelby Distributors, LLC (Shelby Distributors), is a beer wholesaler and wine distributor licensed to operate by the Montana Department of Revenue (DOR). A controlling interest in Shelby Distributors is held by Steve Williamson (Williamson). Williamson also owns sufficient stock to control Northern Vending, Inc. (Northern Vending), a Montana corporation. Northern Vending's business is leasing, installing...

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