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CLAPP v. CASS COUNTY

Civ. No. 9119.

236 N.W.2d 850 (1975)

Edwin G. CLAPP, Jr., as Executor of the Estate of Jean Hanna Clapp, Deceased, Appellee, v. CASS COUNTY, North Dakota, a Municipal Corporation, et al., Appellants.

Supreme Court of North Dakota.

Rehearing Denied January 16, 1976.

Attorney(s) appearing for the Case

Mervin D. Nordeng, Cass County States Atty., Fargo, for Cass County and Maxine Liversage, Treasurer of Cass County, appellants.

Robert W. Wirtz, Special Asst. Atty. Gen.; Kenneth M. Jakes, Albert R. Hausauer, Special Asst. Attys. Gen.; State Tax Department, Bismarck, for Byron L. Dorgan, State Tax Commissioner, appellant; argued by Mr. Wirtz.

Vogel, Vogel, Brantner & Kelly, Fargo, for appellee; argued by James S. Clapp, Fargo.

ERICKSTAD, Chief Justice.

This case was commenced in the District Court of Cass County within the purview of Chapter 32-23 (Declaratory Judgments), N.D.C.C. The facts are stipulated as follows:

"(1) The plaintiff, Edwin G. Clapp, Jr., is the executor of the estate of Jean Hanna Clapp. Jean Hanna Clapp died on May 9, 1972, and was a resident of Cass County, North Dakota, at the time of her death. "(2) Cass County, North Dakota, is a municipal corporation...

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