REPUBLIC AIRLINES, INC. v. STATE ETC.

Civ. No. 10755.

359 N.W.2d 843 (1984)

REPUBLIC AIRLINES, INC., Appellant, v. STATE of North Dakota By and Through the STATE TAX COMMISSIONER, Appellee.

Supreme Court of North Dakota.

December 19, 1984.


Attorney(s) appearing for the Case

Pearce, Anderson & Durick, Bismarck, for appellant; argued by Harold L. Anderson, Bismarck.

Albert R. Hausauer, Asst. Atty. Gen., N.D. State Tax Dept., Bismarck, for appellee. Appearance by Carla Smith, Asst. Atty. Gen., Bismarck.


ERICKSTAD, Chief Justice.

Republic Airlines, Inc. (Republic) has filed an appeal from a district court judgment upholding the State Tax Commissioner's denial of Republic's request to receive interest on a tax refund from the State Tax Department. We reverse and remand with instructions.

It is undisputed that Republic is entitled to a tax refund resulting from operating losses incurred during 1980 and 1981 and carried back to the years 1977 and 1978. The sole...

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