1. Home
  2. Browse Decisions
  3. N.W.2d
  4. 288 N.W.2d
  5. 288 N.W.2d 54 (1980)
 

GEO RESOURCES, INC. v. TAX COMM'R

Civ. No. 9674.

288 N.W.2d 54 (1980)

GEO RESOURCES, INC., Appellant, v. TAX COMMISSIONER of the State of North Dakota, Appellee.

Supreme Court of North Dakota.

January 24, 1980.

Attorney(s) appearing for the Case

Rolfstad, Winkjer, McKennett, Kaiser & Stenehjem, Williston, for appellant; argued by Dean Winkjer, Williston.

Kenneth M. Jakes and Robert W. Wirtz, Special Asst. Attys. Gen., Tax Dept., Bismarck, for appellee; argued by Robert W. Wirtz, Spec. Asst. Atty. Gen., Bismarck.

PEDERSON, Justice.

This is an appeal by Geo Resources, Inc., from a decision of the district court which affirmed the decision of the tax commissioner that leonardite is coal for the purposes of the coal severance tax. We affirm.

Geo Resources, Inc., mines and markets a substance known in North Dakota as "leonardite." In September 1976, the tax commissioner gave notice requiring Geo Resources to file quarterly coal severance tax reports and to pay coal severance...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases