Pacificorp v. Department of Revnue - CT-2005-3
The taxpayer appealed the decision of the STate Tax Appeal Board to district court on September 19, 2007.  The DOR filed a Motion to Dismiss based upon the failure of Pacificorp to file an adequate petition for judicial review.  The district court denied the DOR motion to dismiss by order dated December 4, 2007.  DOR appealed that decision to the Montana Supreme Court on January 7, 2008.  The distric cort record has been submitted to the Supreme Court.