Legal Opinion
First Federal Savings & Loan Ass'n v. Department of Revenue
Montana Supreme Court
Decided September 23, 1982No. 81-528PublishedCited by 8 opinions
1Opinion of the CourtThe Honorable Joel G. Roth, District Judge
First Federal Savings and Loan Association of Missoula (Missoula First Federal) and Havre Federal Savings and Loan Association (Havre Federal) (hereinafter also referred to as the “taxpayers”) appeal from a summary judgment granted to the Department of Revenue (Department) by the District Court of Lewis and Clark County. We reverse.
Missoula First Federal and Havre Federal are federally chartered savings and loan associations doing business in the State of Montana. As such, they are subject to the Montana Corporation License Tax pursuant to the provisions of section 15-31-101(4), MCA. The…
2Cases cited4 opinions
- Security Bank and Trust Company v. ConnorsMontana Supreme Court · 1976
- Castles v. State Ex Rel. Montana Department of HighwaysMontana Supreme Court · 1980
- Federal Products Corp. v. NorbergSupreme Court of Rhode Island · 1981
- Memphis Bank and Trust Co. v. GarnerTennessee Supreme Court · 1981
3Cited by8 opinions
- Continental Illinois National Bank v. LenckosIllinois Supreme Court · 1984
- Schwinden v. Burlington Northern, Inc.Montana Supreme Court · 1984
- American Telephone & Telegraph Co. v. State Tax Appeal BoardMontana Supreme Court · 1990
- Continental Illinois National Bank & Trust Co. v. LenckosAppellate Court of Illinois · 1983
- Anchor Savings Bank, F.S.B. v. ChuAppellate Division of the Supreme Court of the State of New York · 1986
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