COLGATE-PALMOLIVE COMPANY v. DORGAN

Civ. No. 9019.

225 N.W.2d 278 (1974)

COLGATE-PALMOLIVE COMPANY, Appellee, v. Byron DORGAN as North Dakota State Tax Commissioner, Appellant.

Supreme Court of North Dakota.

Rehearing Denied January 30, 1975.


Attorney(s) appearing for the Case

B. Timothy Durick, Sp. Asst. Atty. Gen. for the North Dakota State Tax Commissioner, Bismarck, for appellant.

Pearce, Anderson, Pearce, Thames & Pearce, Bismarck, for appellee.


JOHNSON, Judge.

This case has its origin in a controversy concerning the Multistate Tax Compact. The Compact is an agreement among certain member states, approved by their respective legislatures, which provides a staff and administrative machinery to deal with common problems of taxation. A major area of concern is apportionment of income and other taxable transactions with respect to corporations doing business in a number of states. The most controversial aspect...

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