Legal Opinion
State, Department of Revenue v. Alpine Aviation, Inc.
Montana Supreme Court
Decided November 9, 2016No. DA 15-0732PublishedCited by 10 opinions
1Opinion of the CourtJustice Rice
¶1 Alpine Aviation, Inc. (Alpine) appeals the interlocutory adjudication of the First Judicial District Court, Lewis and Clark County, interpreting the phrase “regularly scheduled flights” within § 15-23-401(1), MCA. We affirm in part and reverse in part.
¶2 We consider the following issue on appeal:
Did the District Court correctly interpret the phrase “regularly scheduled flights” in § 15-23-401(1), MCA?
FACTUAL AND PROCEDURAL BACKGROUND
¶3 On May 31, 2013, the Montana Department of Revenue (DOR) informed Alpine it would be centrally assessed pursuant to §§ 15-23-101 and 15-6-145, MCA. Alpine…
2Cases cited14 opinions
- City of Burbank v. Lockheed Air Terminal, Inc.Supreme Court of the United States · 1973
- Maker's Mark Distillery, Inc. v. Diageo North America, Inc.Court of Appeals for the Sixth Circuit · 2012
- Giacomelli v. Scottsdale InsuranceMontana Supreme Court · 2009
- Smith v. Burlington Northern & Santa Fe Railway Co.Montana Supreme Court · 2008
- In Re Irvine's EstateMontana Supreme Court · 1943
9 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- State v. C. ChristensenMontana Supreme Court · 2020
- Bullock v. FoxMontana Supreme Court · 2019
- Sweeney v. Mont. Third Judicial Dist. CourtMontana Supreme Court · 2018
- City of Missoula v. F. SadikuMontana Supreme Court · 2021
- Richland Aviation, Inc. v. State, Department of RevenueMontana Supreme Court · 2017
5 more not listed; retrieve them via the Exa API.