Estate of Parini v. Montana Department of Revenue

926 P.2d 741 (1996)

In The Matter of the ESTATE OF Emilio Tony PARINI, Deceased, Plaintiff and Respondent,

v.

MONTANA DEPARTMENT OF REVENUE, Respondent and Appellant.

No. 96-064.

Supreme Court of Montana.

Submitted on Briefs July 11, 1996.

Decided November 7, 1996.

Deborah Harten, Tax Counsel, Department of Revenue, Office of Legal Affairs, Helena, for Respondent and Appellant.

Leonard J. Haxby; Haxby & Somers, Butte, Carl M. Davis, Attorney at Law, Dillon, for Plaintiff and Respondent.

LEAPHART, Justice.

The Montana Department of Revenue (DOR) appeals from the findings of fact, conclusions of law and…