STATE v. RED ARROW TOWBAR SALES CO.

Civ. No. 9785.

298 N.W.2d 514 (1980)

STATE of North Dakota, Plaintiff and Appellee, v. RED ARROW TOWBAR SALES CO., Defendant and Appellant.

Supreme Court of North Dakota.

November 3, 1980.


Attorney(s) appearing for the Case

Robert W. Wirtz, Special Asst. Atty. Gen., State Tax Dept., Bismarck, for plaintiff and appellee.

Tenneson, Serkland, Lundberg, Erickson & Marcil, Fargo, for defendant and appellant; argued by Roger J. Minch, Fargo.


PEDERSON, Justice.

Red Arrow Towbar Sales Company (Red Arrow) appeals from a district court order which denied a motion under Rule 60(b), NDRCivP, to vacate a default judgment. We affirm.

In July, 1975, the State of North Dakota (State) commenced an action against Red Arrow, a corporation with offices in South Carolina, for sales and withholding taxes in the amount of $27,456.25. Service of the summons and complaint was made by a deputy sheriff of Greenville...

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