PacifiCorp v. Department of Revenue

The Montana Department of Revenue (DOR), defendant and respondent in this Court, pursuant to Rule 23(h), M.R.App.P., appeals from two final orders of the District Court of the First Judicial District, Lewis & Clark County. The District Court reversed the State Tax Appeal Board’s (STAB) admission of eight documents into evidence based on PacifiCorp’s attorney-client privilege, and remanded the case to STAB for a new hearing. Appellant PacifiCorp cross-appealed from an order of the District Court which upheld STAB’s denial of PacifiCorp’s motion to compel the DOR to produce audit report…