Legal Opinion
Flat Center Farms, Inc. v. State Department of Revenue
Montana Supreme Court
Decided June 21, 2002No. 00-358PublishedCited by 8 opinions
1Opinion of the CourtJustice Trieweiler
¶ 1 The Petitioner, Flat Center Farms, Inc., appealed the Respondent Department of Revenue’s imposition of the Corporation License Tax to the State Tax Appeal Board. The State Tax Appeal Board upheld the Department of Revenue’s assessment. Flat Center appealed to the District Court for the Fifteenth Judicial District in Roosevelt County. The District Court reversed the decision of the State Tax Appeal Board and held that the Corporation License Tax did not apply to Flat Center. The Department of Revenue now appeals from the order of the District Court. We affirm the order of the District…
2Cases cited16 opinions
- Williams v. LeeSupreme Court of the United States · 1959
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- Cherokee Nation v. State of GeorgiaSupreme Court of the United States · 1831
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
- Washington v. Confederated Tribes of the Colville Indian ReservationSupreme Court of the United States · 1980
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3Cited by8 opinions
- Inquiry Concerning Complaint Of: Judicial Standards Commission v. Leroy Not AfraidMontana Supreme Court · 2010
- In Re the Fair Hearing of Hanna CFSD Caps RR 189612Montana Supreme Court · 2010
- Crawford v. Casey CoutureMontana Supreme Court · 2016
- Flat Center Farms, Inc. v. State Department of RevenueMontana Supreme Court · 2002
- Inquiry Concerning Complaint Of: Judicial Standards Commission v. Leroy Not AfraidMontana Supreme Court · 2010
3 more not listed; retrieve them via the Exa API.