Legal Opinion
Peter Kiewit Sons' Co. v. State Board of Equalization
Montana Supreme Court
Decided January 10, 1973No. 12199PublishedCited by 21 opinions
1Opinion of the CourtJustice Castles
This is an appeal from a judgment of the district court of the first judicial district, county of Lewis and Clark.
In February and March 1971, plaintiff Peter Kiewit Sons ’ Co. paid a total of $8,726.47 as gross receipts tax payments in compliance with Chapter 35, Title 84, R.C.M. 1947. At the same time, plaintiff also filed letters of protest with defendant State Board of Equalization challenging the validity of the public contractors’ license act and demanded refund of the payments. Within sixty days plaintiff proceeded to bring an action in the district court seeking to have Chapter 35,…
2Cases cited13 opinions
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- Brown-Forman Co. v. KentuckySupreme Court of the United States · 1910
- Phillips Chemical Co. v. Dumas Independent School DistrictSupreme Court of the United States · 1960
- Leslie Miller, Inc. v. ArkansasSupreme Court of the United States · 1956
- Moses Lake Homes, Inc. v. Grant CountySupreme Court of the United States · 1961
8 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Montana v. United StatesSupreme Court of the United States · 1979
- Arneson v. State Ex Rel. Department of AdministrationMontana Supreme Court · 1993
- Gartrell Construction Inc. v. AubryCourt of Appeals for the Ninth Circuit · 1991
- Montana Stockgrowers Ass'n v. State, Department of RevenueMontana Supreme Court · 1989
- Ute Indian Tribe v. State of UtahDistrict Court, D. Utah · 1996
16 more not listed; retrieve them via the Exa API.