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KINNEY SHOE CORP. v. STATE BY HANSON

Civ. No. 950420.

552 N.W.2d 788 (1996)

KINNEY SHOE CORPORATION, Petitioner and Appellant, v. STATE of North Dakota, By and Through its Tax Commissioner, Bob HANSON, Respondent and Appellee.

Supreme Court of North Dakota.

September 3, 1996.

Attorney(s) appearing for the Case

William P. Pearce (argued), of Pearce & Durick, Bismarck, and Michael Bray (no appearance), New York City, for petitioner and appellant.

Robert W. Wirtz (argued), Special Assistant Attorney General, Tax Department, Bismarck, for respondent and appellee.

MESCHKE, Justice.

Kinney Shoe Corporation, a wholly owned subsidiary of F.W. Woolworth Company, appealed from a judgment affirming a decision by the State Tax Commissioner assessing additional state income tax against Kinney for the years ending on January 31, 1982 through January 31, 1986. We hold that, to compute Kinney's state income tax, its statutory deduction for federal income taxes is its proportionate share of the federal tax actually paid by Woolworth. We...

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