Legal Opinion
Anaconda Co. v. Department of Revenue
Montana Supreme Court
Decided August 23, 1978No. 14009PublishedCited by 8 opinions
1Opinion of the CourtJustice Shea
The Department of Revenue appeals from a declaratory judgment issued by the Lewis and Clark County District Court declaring void amended tax notices issued to the Anaconda Company and its subsidiaries.
Plaintiffs are seven corporate entities, each an affiliate of the conglomerate Anaconda Company. By conducting their business in this state the corporations are subject to Montana Licensing Tax, sections 84-1501 through 84-1526, R.C.M.1947. The Department of Revenue is the state agency responsible for assessing and collecting the licensing tax.
The present controversy arose over the corporations’…
2Cases cited9 opinions
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- United States v. UpdikeSupreme Court of the United States · 1930
- Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. FullerSupreme Court of the United States · 1927
- State Ex Rel. Anderson v. State Board of EqualizationMontana Supreme Court · 1957
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Western Energy Co. v. State, Dept. of Rev.Montana Supreme Court · 1999
- Bell v. Department of LicensingMontana Supreme Court · 1979
- Mississippi State Tax Commission v. 3300 Corp.Mississippi Supreme Court · 1987
- Wangerin v. DORMontana Supreme Court · 2022
- Fallon County Ex Rel. Board of Commissioners v. State, Department of RevenueMontana Supreme Court · 2009
3 more not listed; retrieve them via the Exa API.