MESSNER v. DORGAN

Civ. No. 9020.

228 N.W.2d 311 (1974)

Theodore MESSNER and Margaret Messner, Petitioners and Appellants, v. Byron L. DORGAN, Tax Commissioner for the State of North Dakota, Respondent and Appellee.

Supreme Court of North Dakota.

Rehearing Denied January 31, 1975.

Certiorari Denied April 28, 1975.


Attorney(s) appearing for the Case

L. A. W. Stephan, Valley City, for petitioners and appellants.

Albert R. Hausauer and Robert W. Wirtz, Sp. Asst. Attys. Gen., State Tax Dept., Bismarck, for respondent and appellee.


Certiorari Denied April 28, 1975. See 95 S.Ct. 1681.

VOGEL, Judge.

The appellants, Theodore and Margaret Messner, are husband and wife. Since their marriage in 1935, they have purchased 800 acres of farmland. The land is held in joint tenancy and was farmed by them during the year 1970.

In 1971, they filed a joint Federal income tax return for the 1970 tax year. In the return they listed net farm income of slightly more than $12,000 and income from...

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