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TRUE v. HEITKAMP

Civ. No. 900317.

470 N.W.2d 582 (1991)

H.A. TRUE, Jr. & Jean D. True; Donald G. Hatten & Tamma T. Hatten; H.A. True, III & Karen S. True; Diemer D. True & Susan L. True; David L. True & Melanie A. True; Belle Fourche Pipeline Company; Black Hills Trucking, Inc.; Black Hills Oil Marketers, Inc.; Cambria Oil Company; Camp Creek Gas Company; Eighty-Eight Oil Company; Equitable Oil Purchasing Company; Reserve Oil Purchasing Company; Roosevelt Pipeline Company; Roughrider Pipeline Company; Smokey Oil Company; Toolpushers Supply Company; True Drilling Company; True Geothermal Drilling Company; True Geothermal Energy Company; True Land and Royalty Company; True Leasing Company; True Oil Company, and True Oil Purchasing Company, Plaintiffs and Appellants, v. M.K. Heidi HEITKAMP, State Tax Commissioner, Defendant and Appellee.

Supreme Court of North Dakota.

May 21, 1991.

Attorney(s) appearing for the Case

John W. Morrison (argued), of Fleck, Mather & Strutz, Bismarck, and Stanley Lowe and Ronald Morris, True Oil Co., Casper, Wyo., for plaintiffs and appellants.

Jo M. Noack (argued), Asst. Atty. Gen., State Tax Dept., Bismarck, for defendant and appellee.

GIERKE, Justice.

This is an appeal from a district court judgment affirming the Tax Commissioner's denial of appellants' claims for a refund of income taxes paid for the years 1973 through 1982. We affirm.

The appellants are individual members of the True family [the Trues] and partnerships, Subchapter S corporations, and Subchapter C corporations [the True Businesses] which, at all relevant times, were owned almost in their entirety by the Trues and were...

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