KOCH OIL CO. v. HANSON

Civ. No. 950028.

536 N.W.2d 702 (1995)

KOCH OIL COMPANY, a division of Koch Industries, Inc., Plaintiff and Appellee, v. Bob HANSON, Tax Commissioner of the State of North Dakota, Defendant and Appellant.

Supreme Court of North Dakota.

September 1, 1995.


Attorney(s) appearing for the Case

David Luce (argued), Wichita, KS, and John W. Morrison (appearance), of Fleck, Mather & Strutz, Bismarck, for plaintiff and appellee.

Kathryn Saugstad Alfson (argued), Assistant Attorney General, Tax Department, Bismarck, for defendant and appellant. Appearance by Robert Wirtz.


LEVINE, Justice.

Bob Hanson, North Dakota State Tax Commissioner, appeals from a district court judgment reversing his January 19, 1994, order denying Koch Oil Company's petition for reconsideration of the Commissioner's November 17, 1993, order allowing assessment of additional oil extraction taxes and gross production taxes, penalties, and interest against Koch. We reverse and remand for entry of judgment affirming the Commissioner's order.

In November 1984...

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