United States National Bank v. Montana Department of Revenue

Appellants appeal from orders of the District Courts of Yellowstone and Carbon Counties granting respondents’ motions to dismiss.

In January, 1977, appellants, The United States National Bank of Red Lodge, Farmers State Bank of Worden, Montana, and First Citizens Bank of Billings, Montana, filed virtually identical complaints in the District Courts of Yellowstone and Carbon Counties. In their complaints appellants alleged that they are banking corporations engaged in the baking business in the State of Montana; that appellants at all times material to the complaint were owners of United States…