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MATTER OF E-Z SUPPLY
State: Montana
Court: Supreme Court
Docket No: 94-096
Case Date: 10/25/1994
Preview:No.

94-096

IN THE SUPREME COURT OF THE STATE OF MONTANA 1994

IN THE MATTER OF THE DENIAL OF THE APPLICATION FOR ISSUANCE OF ONE ORIGINAL (NEW) ON-PREMISES CONSUMPTION BEER/WINE LICENSE, TOWN PUMP OF WOLF POINT, 401 CASCADE. WOLF POINT. ROOSEVELT COUNTY;MONTANA, APPLICANTS: E-Z SUPPLY, INC., Appellant.

APPEAL FROM:

District Court of the First Judicial District In and for the County of Lewis and Clark, The Honorable Jeffrey Sherlock, Judge presiding.

COUNSEL OF RECORD: For Appellant: Thomas E. Richardson, Attorney at Law, Butte, Montana For Respondent: Lawrence G. Allen, Tax Counsel, Montana Department of Revenue, Helena, Montana

Submitted on Briefs: Decided: Filed:

June 24, 1994 October 25, 1994

Justice Karla M. Gray delivered the Opinion of the Court. E-Z Supply, Inc. (E-Z), an affiliate of Town Pump, Inc.,

appeals from an order of the First Judicial District Court, Lewis and Clark County,, denying its petition for judicial review. We reverse, concluding that the Montana Department of Revenue (DOR) incorrectly interpreted and applied
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