NORTHERN X-RAY CO., INC. v. STATE BY AND THROUGH HANSON

Civil No. 950256.

542 N.W.2d 733 (1996)

NORTHERN X-RAY COMPANY, INC., Petitioner and Appellant, v. STATE of North Dakota by and through its Tax Commissioner, Bob HANSON, Respondent and Appellee.

Supreme Court of North Dakota.

January 30, 1996.


Attorney(s) appearing for the Case

William Pearce of Pearce & Durick, Bismarck, for petitioner and appellant. Appearance by Steve Miller, President of Northern X-Ray Company, Inc.

Christianne Yvette Runge, Assistant Attorney General, Tax Department, Bismarck, for respondent and appellee.


LEVINE, Justice.

Northern X-Ray Company, Inc. (Northern) appeals from a district court judgment affirming an order of the North Dakota Tax Commissioner (Commissioner) finding Northern liable for use taxes. We reverse and remand.

Northern is a Minnesota corporation that sells, installs, and services medical equipment. Northern sold medical equipment to North Dakota leasing companies, which leased the equipment to several North Dakota health care clinics. The...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases