PacifiCorp v. Department of Revenue

838 P.2d 914 (1992)

PACIFICORP, an Oregon Corporation, Petitioner and Appellant,

v.

The DEPARTMENT OF REVENUE OF the STATE OF MONTANA and the State Tax Appeal Board of the State of Montana, Respondent and Cross-Appellant.

No. 91-242.

Supreme Court of Montana.

Submitted May 21, 1992.

Decided August 27, 1992.

Terry B. Cosgrove argued, Luxan & Murfitt, Helena; Milo E. Ormseth argued and Peter R. Jarvis, Stoel, Rives, Boley, Jones & Grey, Portland, Or., for petitioner and appellant.

David Woodgerd argued, Legal Counsel, Dept. of Revenue, Helena, for respondent and cross-apellant.

Benjamin Frederick Miller,…