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FIRST BANK OF BUFFALO v. CONRAD

Civ. Nos. 10573 to 10575.

350 N.W.2d 580 (1984)

FIRST BANK OF BUFFALO, Plaintiff and Appellant, v. Kent CONRAD, North Dakota Tax Commissioner, Defendant and Appellee. FIRST NATIONAL BANK, HETTINGER, Plaintiff and Appellant, v. Kent CONRAD, North Dakota Tax Commissioner, Defendant and Appellee. DAKOTA BANK AND TRUST COMPANY, Plaintiff and Appellant, v. Kent CONRAD, North Dakota Tax Commissioner, Defendant and Appellee.

Supreme Court of North Dakota.

May 23, 1984.

Attorney(s) appearing for the Case

Lamb, Schaefer, McNair & Larson, Fargo, for First State Bank of Buffalo, First Nat. Bank, Hettinger, and Dakota Bank and Trust Co., plaintiffs and appellants; argued by Gregory L. Thompson, Fargo.

Albert R. Hausauer, Asst. Atty. Gen., Bismarck, for defendant and appellee.

SAND, Justice.

The First State Bank of Buffalo, the First National Bank of Hettinger, and the Dakota Bank and Trust Company [the banks], on or before 16 March 1983 filed separate claims for tax refunds with the Tax Commissioner for the taxes paid pursuant to North Dakota Century Code Chapters 57-35 and 57-35.2. The claims for refund were predicated on the assumption that Ch. 57-35 and Ch. 57-35.2 violated 31 U.S.C. § 742 (now 31 U.S.C.A. § 3124). The Tax...

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