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MINNESOTA MINING AND MFG. CO. v. CONRAD

Civ. No. 11391.

418 N.W.2d 276 (1987)

MINNESOTA MINING AND MANUFACTURING COMPANY, a corporation, Plaintiff and Appellant, v. Kent CONRAD, Tax Commissioner of the State of North Dakota, Defendant and Appellee.

Supreme Court of North Dakota.

December 29, 1987.

Attorney(s) appearing for the Case

Pearce & Durick, Bismarck, for plaintiff and appellant; argued by William P. Pearce.

M. Kathryn Heitkamp (argued), State Tax Dept., Bismarck, for defendant and appellee. Appearance by Carla K. Smith.

Harold L. Anderson, Bismarck, and E. Andre Bonami, Chicago, Ill., for amicus curiae Amoco Corp.

GIERKE, Justice.

Minnesota Mining and Manufacturing Company [3M] appeals from a district court judgment upholding the State Tax Commissioner's assessment of $27,372 in additional corporation income tax, penalty and interest against 3M for tax years 1979 through 1981, and denial of 3M's request for a refund of $76,967 for those same years. We reverse and remand.

After an audit of 3M's 1979, 1980, and 1981 tax returns, the Commissioner issued a Notice of Determination...

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