Legal Opinion
Montana Department of Revenue v. American Smelting & Refining Co.
Montana Supreme Court
Decided July 11, 1977No. 13249PublishedCited by 36 opinions
1Opinion of the CourtChief Justice Hatfield
This is an appeal by the Montana Department of Revenue (DOR) from a judgment entered in the district court, Lewis and Clark County, affirming a final decision of the State Tax Appeal Board (STAB). The STAB decision ordered a recomputation of the deficiency assessment levied by DOR against American Smelting and Refining Company (ASARCO).
In 1972 the auditors of the Multistate Tax Commission conducted an audit of ASARCO’s records for the tax years 1967-1970. Subsequent to this audit, additional corporation license taxes were assessed against ASARCO by DOR. The amount of this deficiency…
2Cases cited20 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Edison California Stores, Inc. v. McColganCalifornia Supreme Court · 1947
- Dunphy v. Anaconda CompanyMontana Supreme Court · 1968
- Butler Brothers v. McColganCalifornia Supreme Court · 1941
15 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Hoechst Celanese Corp. v. Franchise Tax BoardCalifornia Supreme Court · 2001
- Caterpillar Tractor Co. v. LenckosIllinois Supreme Court · 1981
- Earth Resources Co. of Alaska v. State, Department of RevenueAlaska Supreme Court · 1983
- Holiday Inns, Inc. v. OlsenTennessee Supreme Court · 1985
31 more not listed; retrieve them via the Exa API.