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December 31 2009

DA 09-0270 IN THE SUPREME COURT OF THE STATE OF MONTANA 2009 MT 454

FALLON COUNTY, a political subdivision of the State of Montana, by and through its Board of Commissioners, Plaintiff and Appellee, v. STATE OF MONTANA, DEPARTMENT OF REVENUE, Defendant and Appellant.

APPEAL FROM:

District Court of the Sixteenth Judicial District, In and For the County of Fallon, Cause No. DV-2008-028 Honorable Gary L. Day, Presiding Judge

COUNSEL OF RECORD: For Appellant: Michele R. Crepeau (argued), C.A. Daw, Courtney Jenkins, Special Assistant Attorneys General, Department of Revenue, Helena, Montana For Appellee: Michael J. Uda, Marc G. Buyske (argued), Suzanne F. Bessette, Doney Crowley Bloomquist Payne Uda P.C., Helena, Montana

Argued and Submitted: November 18, 2009 Decided: December 31, 2009 Filed: __________________________________________ Clerk

Justice Patricia O. Cotter delivered the Opinion of the Court.

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Montana Law