Legal Opinion
Gannett Satellite Information Network, Inc. v. STATE, DEPT. OF REV.
Montana Supreme Court
Decided January 13, 2009No. DA 08-0026PublishedCited by 12 opinions
1Opinion of the CourtJustice Morris
¶1 Gannett Satellite Information Network, Inc. (GANSAT) appeals an order of the First Judicial District, Lewis and Clark County. The District Court upheld the Montana State Tax Appeal Board (STAB)’s May 17, 2007, order that defined “business income” under § 15-31-302(1), MCA. We affirm.
¶2 We review the following issue on appeal:
¶3 Did the District Court properly interpret the definition of “business income” in § 15-31-302(1), MCA, to include both a “transactional test” and an independent “functional test” for determining the existence of business income?
FACTUAL AND PROCEDURAL BACKGROUND
¶4…
2Cases cited22 opinions
- Allied-Signal, Inc. Ex Rel. Bendix Corp. v. Director, Division of TaxationSupreme Court of the United States · 1992
- Texaco-Cities Service Pipeline Co. v. McGawIllinois Supreme Court · 1998
- Lenox, Inc. v. TolsonSupreme Court of North Carolina · 2001
- Polaroid Corp. v. OffermanSupreme Court of North Carolina · 1998
- Hoechst Celanese Corp. v. Franchise Tax BoardCalifornia Supreme Court · 2001
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3Cited by12 opinions
- Giacomelli v. Scottsdale InsuranceMontana Supreme Court · 2009
- In re K.M.G.Montana Supreme Court · 2010
- Harris Corp. v. Arizona Department of RevenueCourt of Appeals of Arizona · 2013
- State v. QuesnelMontana Supreme Court · 2009
- Maffit v. City of HelenaMontana Supreme Court · 2021
7 more not listed; retrieve them via the Exa API.