DORGAN v. KOUBA

Civ. No. 9493.

274 N.W.2d 167 (1978)

Byron L. DORGAN, Tax Commissioner, State of North Dakota, Petitioner and Appellee, v. Albert W. KOUBA, Respondent and Appellant.

Supreme Court of North Dakota.

Rehearing Denied February 1, 1979.


Attorney(s) appearing for the Case

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

Albert W. Kouba, pro se.


PEDERSON, Justice.

The district court granted the tax commissioner's petition for a writ of mandamus (§ 57-38-47, NDCC) and decreed that Albert W. Kouba, having received in excess of specified gross income in each of the taxable years, 1974, 1975 and 1976, was "required and directed to file a true and complete" return for each of those years (§§ 57-38-31 and 57-38-33, NDCC). Kouba appealed and the trial court granted a stay pending disposition of the...

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