Deptartment of Revenue v. Davidson Cattle Co.

The Big Horn County District Court entered a default judgment against the State Tax Appeal Board (STAB) and subsequently denied the Montana State Department of Revenue’s (Department) motion to set the default aside. The Department appeals.

This controversy commenced in 1978 when the Department’s Corporate Tax Division conducted an audit of Davidson Cattle Company’s state corporate license tax returns for the years 1972 through 1976. Following the audit, the Department assessed the taxpayer an additional $10,525.00 in taxes and interest.

The taxpayer protested the additional assessment before…