DRACKETT PRODUCTS CO. v. CONRAD

Civ. No. 10812.

370 N.W.2d 723 (1985)

The DRACKETT PRODUCTS COMPANY, a corporation, Appellant, v. Kent CONRAD, Tax Commissioner of the State of North Dakota, Appellee.

Supreme Court of North Dakota.

June 27, 1985.


Attorney(s) appearing for the Case

Pearce, Anderson & Durick, Bismarck, for appellant; argued by William Patrick Pearce, Bismarck.

M. Kathryn Heitkamp, Asst. Atty. Gen., Bismarck, for appellee; appearance by Albert R. Hausauer, Asst. Atty. Gen., Bismarck.


GIERKE, Justice.

This is an appeal by Drackett Products Company (Drackett) from a district court judgment upholding the State Tax Commissioner's assessments of corporate income and business privilege taxes, together with interest and penalties, for the years 1969 through 1976. We affirm.

Drackett objected to the tax assessments on the ground that its activities in North Dakota merely constituted "solicitation of orders" which, under 15 U.S.C. § 381 [Public...

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