Guardian Life Insurance v. State Board of Equalization

MR. JUSTICE ANGSTMAN:

Plaintiff, a New York corporation, brought this action in the district court for declaratory and injunctive relief.

The complaint alleged that in November 1949, it qualified and received a license to write life insurance policies in Montana; that each year thereafter it prepared corporation license tax returns upon forms supplied by the defendant Board of Equalization and paid its corporation license taxes as computed in the returns; that no complaint was made by defendant Board regarding the returns or the taxes paid until in the month of *528April 1956, when the Board…