Legal Opinion

Department of Revenue v. Grouse Mountain Development

Montana Supreme Court

Decided October 30, 1985No. 85-167PublishedCited by 17 opinions

1Opinion of the CourtJustice Sheehy

The Department of Revenue appeals from the judgment of the District Court, Eleventh Judicial District, County of Flathead, reversing the decision of the State Tax Appeal Board relating to the method of determining the taxable valuation of respondents’ golf course. We affirm in part and reverse in part.

Grouse Mountain Development is a limited partnership which developed a golf course, residential subdivision and resort area near Whitefish, Montana. Brian Grattan was the partner largely responsible for the development project. During 1980, Grouse Mountain Development and Grattan commenced…

2Cases cited6 opinions

  1. Larson v. StateMontana Supreme Court · 1975
  2. Twin Lakes Golf & Country Club v. King CountyWashington Supreme Court · 1976
  3. State v. PaisleyMontana Supreme Court · 1983
  4. Blair v. PotterMontana Supreme Court · 1957
  5. Northwest Land & Development of Montana, Inc. v. State Tax Appeal BoardMontana Supreme Court · 1983

1 more not listed; retrieve them via the Exa API.

3Cited by17 opinions

  1. Ostergren v. Department of RevenueMontana Supreme Court · 2004
  2. O'NEILL v. Department of RevenueMontana Supreme Court · 2002
  3. Devoe v. Mt Department of RevenueMontana Supreme Court · 1993
  4. PacifiCorp v. StateMontana Supreme Court · 2011
  5. State, Dept. of Revenue v. PPL MONTANA, LLCMontana Supreme Court · 2007

12 more not listed; retrieve them via the Exa API.

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