In Department of Revenue v. Davidson Cattle Co. (1980), 190 Mont. 326, 331, 620 P.2d 1232, Davidson Cattle Co. filed a petition for judicial review of a State Tax Appeal Board (STAB) decision. STAB did not answer the petition. STAB's default was entered by the district court clerk. The district court entered a default judgment against STAB for its failure to answer or appear. In vacating the district court, the Montana Supreme Court stated: "Turning to the default judgment entered in the present case, the District Court reversed STAB's determination and granted the relief requested by the taxpayer based on the Department's failure to answer or appear. There is no basis for this judgment in the record, other than the Department's failure to appear. However, the failure to appear does not suspend the standards of review. In short, the District Court was not entitled to enter a default judgment reversing STAB without reviewing the record and complying with the standards of review contained in section 2-4-704, MCA. Davidson, 190 Mont. at 331."