HARDY v. STATE TAX COMM'R

Civ. No. 9345.

258 N.W.2d 249 (1977)

Virgil and Elizabeth HARDY, Petitioners and Appellants, v. STATE TAX COMMISSIONER, Respondent and Appellee.

Supreme Court of North Dakota.

Rehearing Denied October 26, 1977.


Attorney(s) appearing for the Case

Fleck, Mather, Strutz & Mayer, Bismarck, for petitioners and appellants; argued by Gary R. Wolberg, Bismarck.

Albert R. Hausauer, Sp. Asst. Atty. Gen., State Tax Dept., Bismarck, for respondent and appellee.


ERICKSTAD, Chief Justice.

Virgil and Elizabeth Hardy, petitioners-appellants, appeal from the judgment of the Burleigh County District Court dated January 31, 1977, affirming the decision of the State Tax Commissioner, respondent-appellee, as entered on November 3, 1976, which determined that an August 5, 1976, income tax determination against the Hardys was correct.

The sole issue on appeal is whether the State of North Dakota may tax the income earned by...

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