DORGAN v. INTERNATIONAL HARVESTER CO.

No. 78-1012.

585 F.2d 1380 (1978)

Byron L. DORGAN, North Dakota State Tax Commissioner, Appellee, v. INTERNATIONAL HARVESTER COMPANY, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided November 1, 1978.


Attorney(s) appearing for the Case

William P. Pearce of Pearce, Anderson, Thames & Durick, Bismarck, N. D., for appellant.

Albert R. Hausauer, Sp. Asst. Atty. Gen., Bismarck, N. D., for appellee; William D. Dexter, Counsel for Multi-State Tax Commission and Sp. Asst. Atty. Gen., Olympia, Wash., on brief.

Before STEPHENSON, Circuit Judge, INGRAHAM, Senior Circuit Judge, and HENLEY, Circuit Judge.


STEPHENSON, Circuit Judge.

This case is an appeal from the district court's1 judgment on the pleadings. We find the district court failed to allow International Harvester Company (IHC), appellant-defendant, to file an answer. Accordingly, we vacate the judgment and remand.

This case was initiated in the district court for the state of North Dakota when the North Dakota State Tax Commissioner, appellee-plaintiff, asked the court...

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