W.R. Grace & Co. v. Department of Revenue

W. R. Grace & Company appeals from an order of the District Court of the First Judicial District, Lewis and Clark County, upholding a ruling by the State Tax Appeal Board (STAB), which denied certain deductions claimed by Grace on its net proceeds of mines tax returns for the years 1977, 1978 and 1979. We affirm.

The following issues are raised on appeal:

1. Did the District Court err in holding that STAB properly disallowed certain deductions in the calculation of Grace’s net proceeds taxes?

2. Did the Department of Revenue (Department) complete its deficiency assessment of Grace’s 1977 and…