Drummond v. Department of Revenue (In Re Kurth Ranch)

ORDER

JOHN L. PETERSON, Bankruptcy Judge.

The Plaintiff/Trustee and Debtors filed a Complaint under Bankruptcy Rule 7001 to contest the tax assessed pre-petition against the Debtors by the Defendant, Montana Department of Revenue (D.O.R.) under the Montana Dangerous Drug Tax Act, Section 15-25-101, et seq., Mont.Code Ann. (1987). The Complaint states thirteen different counts for relief, all of which are denied by the D.O.R. Following answer and discovery, each party sought summary judgment under Bankruptcy Rule 7056, which motions were denied in toto by the Court. The case proceeded to trial…