GBN, INC. v. Montana Dept. of Revenue

815 P.2d 595 (1991)

GBN, INC., Petitioner and Appellant,

v.

The MONTANA DEPARTMENT OF REVENUE, Respondent and Respondent.

No. 90-584.

Supreme Court of Montana.

Submitted on Briefs June 28, 1991.

Decided August 1, 1991.

Kenneth R. Neill, Larsen & Neill, Great Falls, for petitioner and appellant.

Geralyn Driscoll, Dept. of Revenue, Helena, for respondent and respondent.

GRAY, Justice.

Pursuant to § 15-2-303, MCA, GBN, Inc., (GBN) petitioned the District Court of the First Judicial District, Lewis and Clark County, for judicial review of a decision by the State Tax Appeal Board (STAB). STAB upheld the…