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eBook details

• Title: Montana Bankers Assn. v. Mont. Dept. of Revenue
• Author : Supreme Court of Montana
• Release Date : January 09, 1978
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 67 KB

Description

The Montana Department of Revenue (DOR) appeals from the judgment of the District Court, Lewis and Clark County, granting summary judgment and declaratory relief to the Montana Bankers Association (MBA), various member banks, and an individual shareholder. The substance of the judgment held that stocks, bonds, treasury notes and other obligations of the United States held by Montana banks were exempt from taxation under the "Montana Bank Shares Tax Act", and implementing provisions of the Montana Administrative Code.

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