W. R. Grace & Co. v. Department of Revenue

Respondent W. R. Grace and Co. (Grace) brought this action in the district court, Lewis and Clark County, for a declaratory judgment challenging the Department of Revenue’s (DOR) asserted right to compel Grace to answer certain interrogatories. The interrogatories were propounded to Grace subsequent to a deficiency assessment of corporation license taxes by DOR, but prior to protest hearing concerning the amount of the assessment. The district court granted Grace’s motion for summary judgment in the declaratory judgment action and DOR appeals to this Court.

Grace is a Connecticut corporation…