Elliott v. Montana Department of Revenue

146 P.3d 741 (2006)

2006 MT 267

334 Mont. 195

Jim ELLIOTT, Petitioner and Appellant,

v.

MONTANA DEPARTMENT OF REVENUE, Respondent and Respondent, and

Montana Taxpayers' Association, Intervenor.

No. 05-336.

Supreme Court of Montana.

Heard at Oral Argument May 3, 2006.

Submitted June 13, 2006.

Decided October 24, 2006.

For Appellant: Peter Michael Meloy (argued), Robin A. Meguire, Meloy Trieweiler, Helena, Montana.

For Respondent: David L. Ohler (argued), Special Assistant Attorney General, Helena, Montana.

For Intervenor: John Alke (argued), Cherche Prezeau, Hughes, Kellner, Sullivan & Alke, Helena, Montana.