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GOLD CREEK CELLULAR OF MONT. LTD. v. STATE

No. DA 12-0768.

310 P.3d 533 (2013)

2013 MT 273

372 Mont. 71

GOLD CREEK CELLULAR OF MONTANA LIMITED PARTNERSHIP d/b/a Verizon Wireless and AT & T Mobility, LLC, Plaintiffs and Appellees, v. STATE of Montana, DEPARTMENT OF REVENUE, Defendant and Appellant.

Supreme Court of Montana.

Decided September 24, 2013.

Attorney(s) appearing for the Case

For Appellant: C.A. Daw , David R. Stewart , Courtney Jenkins , Special Assistant Attorneys General, Montana Department of Revenue, Legal Services Office; Helena, Montana.

For Appellees: Richard G. Smith ; Hawley Troxell Ennis & Hawley, LLP; Boise, Idaho; R. Allan Payne , Marc G. Buyske , Doney, Crowley, Payne, Bloomquist, P.C., Helena, Montana (Counsel for Appellee AT & T Mobility), Terry B. Cosgrove ; Murry Warhank ; Gough, Shanahan, Johnson & Waterman; Helena, Montana (Counsel for Appellee Verizon).

Justice MICHAEL E. WHEAT delivered the Opinion of the Court.

¶ 1 Plaintiffs Gold Creek Cellular and AT & T Mobility (Plaintiffs) brought this action for declaratory judgment alleging that the Department of Revenue's (Department) regulations Admin. R.M. 42.22.101(12), 42.22.101(10), and 44.22.109, were invalid. Judge James Reynolds granted summary judgment to Plaintiffs. The Department of Revenue now appeals from this order.

STATEMENT OF ISSUES...

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