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INTERNATIONAL MINERALS & CHEMICAL v. HEITKAMP

Civ. No. 11416.

417 N.W.2d 791 (1987)

INTERNATIONAL MINERALS AND CHEMICAL CORPORATION, Appellee, v. M.K. Heidi HEITKAMP, Tax Commissioner of the State of North Dakota, Appellant.

Supreme Court of North Dakota.

December 29, 1987.

Attorney(s) appearing for the Case

Pearce & Durick, for appellee; argued by William P. Pearce.

Albert R. Hausauer, Asst. Atty. Gen., Bismarck, for appellant.

Harold L. Anderson, Bismarck, and Jean A. Walker, Washington, D.C., for amicus curiae Committee on State Taxation of the Council of State Chambers of Commerce.

Eugene F. Corrigan, Boulder, Colo., for amicus curiae Multistate Tax Comn.

MESCHKE, Justice.

The State Tax Commissioner assessed $111,389 in additional North Dakota corporate income and business privilege taxes, interest, and penalties against International Minerals & Chemical Corporation [IMC] for fiscal years ending June 1978 through June 1983. On appeal of the administrative decision, the district court reversed the Commissioner's assessment. The Commissioner seeks further review of two...

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