Legal Opinion
Bresnan Communications, LLC v. State
Montana Supreme Court
Decided December 2, 2013No. DA 12-0569PublishedCited by 6 opinions
1Opinion of the CourtJustice Morris
¶1 The State of Montana Department of Revenue (Department) appeals the order of the Thirteenth Judicial District, Yellowstone County, that determined that the Department lacked authority to impose retroactive assessments on Bresnan Communications, LLC (Bresnan). The Department also appeals the separate findings of fact, conclusions of law, and order that determined that Bresnan owns exclusively class eight cable television system properties under § 15-6-138(l)(k), MCA. We reverse and remand.
¶2 We address the following issues on appeal:
1. Whether the District Court properly determined, that…
2Cases cited11 opinions
- Bailey v. State Farm Mutual Automobile InsuranceMontana Supreme Court · 2013
- Mountain West Farm Bureau Mutual Insurance v. HallMontana Supreme Court · 2001
- Yellowstone Pipe Line Co. v. State Board of EqualizationMontana Supreme Court · 1960
- Wheir v. DyeMontana Supreme Court · 1937
- Omimex Canada, Ltd. v. State, Department of RevenueMontana Supreme Court · 2008
6 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Courtney M. Kay-Decker, Director, Iowa Department of Revenue v. Iowa State Board of Tax Review and Cable One, Inc.Supreme Court of Iowa · 2014
- Hiland Crude, LLC v. StateMontana Supreme Court · 2018
- Vision Net, Inc. v. StateMontana Supreme Court · 2019
- Barnes v. 3 Rivers Telephone Cooperative, Inc.District Court, D. Montana · 2022
- Bresnan Communications, LLC v. StateMontana Supreme Court · 2013
1 more not listed; retrieve them via the Exa API.