Montana Nat. Bank of Roundup v. State, Dept. of Rev.

539 P.2d 722 (1975)

MONTANA NATIONAL BANK OF ROUNDUP, Plaintiff and Respondent,

v.

The STATE of Montana, DEPARTMENT OF REVENUE, Defendant and Appellant.

No. 12908.

Supreme Court of Montana.

Submitted June 18, 1975.

Decided August 7, 1975.

Rehearing Denied September 12, 1975.

R. Bruce McGinnis, argued, Helena, for defendants and appellants.

Towe, Neely & Ball, Billings, Neil D. Enright, argued, Billings, for plaintiffs and respondents.

JOHN C. HARRISON, Justice.

This appeal is from a judgment entered in the district court, Lewis and Clark County.

Appellant is the State Department of Revenue (hereinafter…