HEASLEY v. ENGEN

No. 8073.

124 N.W.2d 398 (1963)

Fay HEASLEY, Plaintiff and Respondent, v. J. Arthur ENGEN, as State Tax Commissioner in and for the State of North Dakota, Defendant and Appellant.

Supreme Court of North Dakota.

Rehearing Denied November 19, 1963.


Attorney(s) appearing for the Case

Wheeler, Daner & Glaser and Francis Breidenbach, Bismarck, for plaintiff and respondent.

Helgi Johanneson, Atty. Gen., and Kenneth M. Jakes and Joseph Maichel, Sp. Asst. Attys. Gen., Bismarck, for defendant and appellant.


STRUTZ, Judge.

This is an appeal from a judgment of the district court of Burleigh County holding void certain purported assessments of additional income tax made by the State Tax Commissioner. The facts, briefly stated, are as follows:

The plaintiff, a resident taxpayer of the State of North Dakota, filed his State income tax returns for the years 1946, 1947, 1948, and 1949. On March 4, 1954, the Tax Commissioner notified the plaintiff that, under authority...

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