Pinnow v. Montana State Fund, 2007 MT 332, 340 Mont. 217, 172 P.3d 1273 As a general rule, the Montana Supreme Court declines to address on appeal issues not raised by the parties below. However, where the issue involves jurisdiction and the fundamental power and authority of a court to hear and decide an issue, jurisdictional issues transcend procedural considerations, and the court has an independent obligation to determine whether subject-matter jurisdiction exists, even in the absence of a challenge from any party.