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MONTANA-DAKOTA POWER CO. v. WEEKS

Nos. 581-584, 586, 587.

8 F.Supp. 935 (1934)

MONTANA-DAKOTA POWER CO. v. WEEKS, Tax Commissioner of North Dakota, et al., and five other cases.

District Court, D. North Dakota, S. W. D.

October 24, 1934.

Attorney(s) appearing for the Case

Cyrus Field, of Fergus Falls, Minn., for plaintiff Ottertail Power Co.

Wm. Groth, of Minneapolis, Minn., for plaintiffs Northern States Power Co. and others.

Hayner Larson, of Minneapolis, Minn., for plaintiff Montana-Dakota Power Co.

O'Hare, Cox & Cox, of Bismarck, N. D., for plaintiffs Central West Service Co., North Dakota Power & Light Co., and Northern Power & Light Co.

P. O. Sathre, Atty. Gen., and J. M. Hanley and J. M. Hanley, Jr., both of Mandan, N. D., for defendants.

Before GARDNER, Circuit Judge, and MOLYNEAUX and MILLER, District Judges.

GARDNER, Circuit Judge.

There are here consolidated for purposes of trial six suits in equity brought by power companies operating in North Dakota to enjoin the defendants, members of the state board of equalization of North Dakota, from enforcing the provisions of chapter 252 of the Session Laws of North Dakota for the year 1933. This act imposes a 12 per cent. annual gross income tax against certain power companies described in the act. No deductions of any kind...

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