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BLUEBIRD ENERGY LLC v. DEP'T OF REVENUE

DA 23-0280.

542 P.3d 376 (2024)

2024 MT 10

BLUEBIRD ENERGY LLC, Petitioner and Appellant, v. State of Montana, DEPARTMENT OF REVENUE, Respondent and Appellee.

Supreme Court of Montana.

Decided: January 23, 2024.

Attorney(s) appearing for the Case

For Appellant: Scotti Gray , Gray Law Firm, PC, Billings, Montana.

For Appellee: Teresa G. Whitney , Senior Tax Counsel, Montana Department of Revenue, Helena, Montana.

¶1 Bluebird Energy, LLC ("Bluebird") appeals an order from the Sixteenth Judicial District, Rosebud County, denying its motion for summary judgment and granting the Montana Department of Revenue's ("Department") motion for summary judgment. The District Court held that Bluebird's oil...

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