Legal Opinion

O'Brien v. MT Dept. of Revenue

Montana Supreme Court

Decided June 23, 2026No. DA 25-0673Published

1Opinion of the Court

06/23/2026 DA 25-0673 Case Number: DA 25-0673 IN THE SUPREME COURT OF THE STATE OF MONTANA

2026 MT 132

IN RE: KENNETH E. O’BRIEN, PERSONAL REPRESENTATIVE OF THE ESTATE OF MAXINE O’BRIEN, DECEASED, AND THE C. MARK HASH AND THERESE FOX HASH REVOCABLE FAMILY TRUST, Petitioners and Appellants, v. MONTANA DEPARTMENT OF REVENUE, Respondent and Appellee. APPEAL FROM: District Court of the Eleventh Judicial District, In and For the County of Flathead, Cause No. DV-15-2025-430(B) Honorable Paul Sullivan, Presiding Judge COUNSEL OF RECORD: For Appellants: Therese Fox Hash, Hash, Rudbach, Hutchison &…

2Cases cited23 opinions

  1. Montana Power Co. v. Montana Public Service CommissionMontana Supreme Court · 2001
  2. Giacomelli v. Scottsdale InsuranceMontana Supreme Court · 2009
  3. GBN, INC. v. Montana Dept. of RevenueMontana Supreme Court · 1991
  4. State v. MontgomeryMontana Supreme Court · 2010
  5. Western Energy Co. v. State, Dept. of Rev.Montana Supreme Court · 1999

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