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For judicial review action of which we have been made aware, all attempts have been made to ensure the correctness of information relating to judicial review of decisions of the State Tax Appeal Board. All critical information should be independently verified.

  • Western Energy Company vs. Dept. of Revenue (Docket No.: MT-1994-1, 6/16/97) (PDF, 31kb) (Taxpayer filed an appeal with the First Judicial District in Lewis and Clark County, under cause number CDV-97-00514, on August 11, 1997. In its September 9, 1998 decision, the district court reversed the decision of this Board.)
  • Decker Coal Company vs. Dept. of Revenue (Docket No.: MT-1995-1 & MT-1996-6) (PDF, 41kb) (The parties filed cross-motions for summary judgment before this Board. This Board (STAB) denied Decker's motion for summary judgment and granted the DOR's motion. Decker filed a petition for judicial review of STAB's decision. The District Court determined that STAB had not included Findings of Fact and Conclusions of Law in the manner and form required and remanded to STAB for such findings and conclusions.

    On September 15, 1997, STAB issued Findings of Fact, Conclusions of Law, and an Order. Again concluding that STAB had failed to include Findings of Fact and Conclusions of Law as required, the District Court remanded to STAB once more for appropriate Findings of Fact and Conclusions of Law. On February 6, 1998, STAB issued Findings of Fact and Conclusions of Law and an Order affirming DOR's assessment of additional coal taxes against Decker. Decker petitioned for judicial review. On December 1, 1998, the district court entered an Order and Memorandum affirming STAB's Third Order. Decker appealed to the Montana Supreme Court, under cause number 99-078, from the district court order. The Supreme Court reversed the district court order on May 9, 2000.)

  • Comanche Drilling Co. vs. Dept. of Revenue (Docket No.: MT- 1998-2) (PDF, 23kb)
  • Fulton Producing Company, et al., vs. Dept. of Revenue (Docket No.: MT-1993-8, 6/19/01) (PDF, 10kb)