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DORGAN v. MERCIL

Civ. No. 9323.

256 N.W.2d 114 (1977)

Byron L. DORGAN, Tax Commissioner, Office of State Tax Commissioner, State of North Dakota, Appellee, v. LeRoy J. MERCIL and Mary E. Mercil, Appellants.

Supreme Court of North Dakota.

As Amended On Denial of Rehearing July 27, 1977.

Attorney(s) appearing for the Case

LeRoy J. Mercil and Mary E. Mercil, pro se.

Robert W. Wirtz, Sp. Asst. Atty. Gen., Tax Dept., Bismarck, for appellee.

VOGEL, Justice.

This is an appeal from a judgment finding the appellants guilty of civil contempt in failing to comply with a writ of mandamus issued pursuant to § 57-38-47, NDCC, to compel the appellants to file a tax return complying with statutory requirements.

For the year 1975 the appellants filed, on the appropriate forms, what purported to be a North Dakota individual income tax return. It gave their names and address, number of exemptions claimed...

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