STATE v. TURNER

Civ. No. 870100.

414 N.W.2d 293 (1987)

STATE of North Dakota, Plaintiff and Appellee, v. Gary A. TURNER and Adeline Turner, Defendants and Appellants.

Supreme Court of North Dakota.

October 20, 1987.


Attorney(s) appearing for the Case

Carla J. Smith, Asst. Atty. Gen., Bismarck, for plaintiff and appellee.

Gary A. Turner and Adeline Turner, Three Forks, Montana, pro se.


VANDE WALLE, Justice.

Gary Turner and Adeline Turner appealed from a summary judgment awarding the State back taxes, a penalty, and interest. We affirm.

In 1984 the office of the North Dakota State Tax Commissioner (Tax Commissioner) assessed an additional tax on the Turners' based upon an Internal Revenue Service audit of the Turners' 1980 Federal income-tax return which increased the Turners' taxable income. After...

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