Justia Business Law Opinion Summaries

In 2003, Joshua Micone applied for Medicaid benefits for himself and his family. In his applications, Joshua did not report his wife Jennifer's interest in a family limited partnership. The Department of Public Health and Human Services approved Joshua's application, and the Micone family received Medicaid benefits from 2003 to 2006. Subsequently, the Department notified Joshua that his household was ineligible for benefits paid over the past three years because of Jennifer's interest in the partnership and demanded repayment. Joshua contested the demand of benefits paid. The State Board of Public Assistance upheld a hearing officer's findings that Jennifer's interest in the partnership was a countable and available resource. The district court affirmed. On appeal, the Supreme Court affirmed, holding (1) the district court correctly concluded that that the hearing officer did not violate Mont. Code Ann. 2-4-623 when he did not issue a decision within ninety days after the case was deemed submitted; and (2) the district court correctly determined that substantial credible evidence supported the Department's finding that Jennifer's interest in the partnership was an available resource.

C.R. Weaver ordered a coffee urn from defendant Advanced Restaurant Supply for use by Glacier Kitchens, a corporation in which Weaver owns the majority of the shares. Advanced Restaurant sent a coffee urn it ordered from defendant Wilbur Curtis Manufacturing. Glacier Kitchens used the urn to provide drink for forest firefighters under its food service contract with the United States Forest Service (USFS). The coffee urn ultimately malfunctioned, and, later, Glacier Kitchens' contract with the USFS was terminated by USFS. Weaver sued defendants for breach of contract, alleging that a contract attached when he ordered the coffee urn. The district court granted summary judgment to defendants, finding that Weaver, as a shareholder in Glacier Kitchens, lacked standing to bring a claim that belonged to the corporation. The Supreme Court affirmed, holding (1) the district court properly granted summary judgment to defendants; and (2) the district court properly awarded costs to defendants.

The Montana Department of Revenue ("Department") appealed a judgment reversing the State Tax Appeal Board's ("STAB") conclusion that the Department had applied a "commonly accepted" method to assess the value of PacificCorp's Montana properties. At issue was whether substantial evidence demonstrated common acceptance of the Department's direct capitalization method that derived earnings-to-price ratios from an industry-wide analysis. Also at issue was whether substantial evidence supported STAB's conclusion that additional obsolescence did not exist to warrant consideration of further adjustments to PacifiCorp's taxable value. The court held that substantial evidence supported the Department's use of earnings-to-price ratios in its direct capitalization approach; that additional depreciation deductions were not warranted; and that the Department did not overvalue PacifiCorp's property. The court also held that MCA 15-8-111(2)(b) did not require the Department to conduct a separate, additional obsolescence study when no evidence suggested that obsolescence existed that has not been accounted for in the taxpayer's Federal Energy Regulatory Commission ("FERC") Form 1 filing. The court further held that STAB correctly determined that the actual $9.4 billion sales price of PacifiCorp verified that the Department's $7.1 billion assessment had not overvalued PacifiCorp's properties.