LANTERMAN v. DORGAN

Civ. No. 9301.

255 N.W.2d 891 (1977)

H. W. LANTERMAN, Helen K. Lanterman, Donald L. Russell, Evelyn Russell, Duane M. Hummel, Mary A. Hummel, Walton S. Russell, Mary Jane Russell, R. H. Weinhandl, F. O. Weinhandl, Harlan Weir, and Rebecca Weir, Appellees, v. Byron L. DORGAN, North Dakota State Tax Commissioner, Appellant.

Supreme Court of North Dakota.

Rehearing Denied July 27, 1977.


Attorney(s) appearing for the Case

Albert R. Hausauer, Sp. Asst. Atty. Gen., State Tax Dept., Bismarck, for appellant.

Vogel, Vogel, Brantner & Kelly, Fargo, for appellees; argued by C. Nicholas Vogel, Fargo.


PEDERSON, Justice.

This is an appeal by the Commissioner from a judgment of the district court of Burleigh County which, in effect, reversed and set aside an administrative decision in an income tax dispute. Material facts were stipulated. We affirm the judgment rendered by the trial court.

The taxpayers were shareholders in Mandan Creamery and Produce Company, a domestic corporation. It was incorporated in 1915 with a paid-in capital of $25,000. Periodically...

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