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DORGAN v. GASSER

Civ. Nos. 9517, 9518.

274 N.W.2d 173 (1978)

Byron L. DORGAN, Tax Commissioner, State of North Dakota, Petitioner and Appellee, v. Jerry M. GASSER, Respondent and Appellant. Byron L. DORGAN, Tax Commissioner, State of North Dakota, Petitioner and Appellee, v. Robert W. GILLIES, Respondent and Appellant.

Supreme Court of North Dakota.

Rehearing Denied January 10, 1979.

Attorney(s) appearing for the Case

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

Jerry M. Gasser, pro se.

Robert W. Gillies, pro se.

PEDERSON, Justice.

This is an appeal by Jerry M. Gasser and Robert W. Gillies from a district court writ of mandamus compelling them to file returns from which their income tax liabilities to the State of North Dakota can be ascertained. The district court found that in 1976 Gasser and Gillies each earned gross income in excess of the amount which would exempt them from the filing requirement of § 57-38-31, NDCC.

Gasser and Gillies each filed an individual...

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