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PUKLICH & SWIFT, P.C. v. STATE TAX COMM'R

Civ. No. 10660.

359 N.W.2d 846 (1984)

PUKLICH & SWIFT, P.C., Appellee, v. STATE of North Dakota, By and Through the STATE TAX COMMISSIONER, Appellant.

Supreme Court of North Dakota.

December 19, 1984.

Attorney(s) appearing for the Case

Eaton, Van de Streek & Ward, Minot, for appellee; argued by Michael Ward, Minot.

Carla J. Smith, Asst. Atty. Gen., Bismarck, for appellant; appearance by Albert R. Hausauer, Sp. Asst. Atty. Gen., Bismarck.

ERICKSTAD, Chief Justice.

The State, by and through the State Tax Commissioner, appeals from a district court judgment which reversed the Commissioner's assessment against Puklich & Swift, P.C. We reverse.

Puklich & Swift is an accounting firm which operated as a partnership under various names during the years 1977 to 1980. The firm filed Business and Corporation Privilege Tax returns for the years 1977, 1978, 1979, and 1980, but did not include guaranteed...

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